Delicious Dave's Maple Syrup, a Vermont Corporation, has property in the following states:
__________________Property__________________
State ________________Beginning ________Ending
Maine ....................... $923,032 ........... $994,221
Massachusetts .............. 103,311 ............ 203,109
New Hampshire ............ 381,983 ............ 283,021
Vermont .................... 873,132 ............. 891,976
Total .................... $2,281,458 .......... $2,372,327
What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following scenarios?
a) Delicious Dave's has nexus in each of the states.
b) Delicious Dave's has nexus in each of the states, but the Maine total includes $400,000 of investment property that Delicious rents out (unrelated to its business).
c) Delicious Dave's has nexus in each of the states, but also pays $50,000 to rent property in Massachusetts.