Castle Corporation conducts business and has nexus in States A, B, and C. All of the states use a three-equal-factors apportionment formula, with the factors evenly weighted. Castle generates $555,000 apportionable income and $75,000 allocable income related to State C activities. Castle’s sales, payroll, and property are divided evenly among the three states. Compute taxable income for: 

a. State A. 

b. State B. 

c. State C. 

d. Express your computation as a Microsoft Excel formula that will provide the correct solution for all three states.