Benstein Corporation's operations include two manufacturing facilities, one in State A and one in State B$.$ The plant located in A generated $$600,000$ of income, and the plant located in B generated a loss of $$200,000.$ Applying the statutes of each state, Benstein determines that its apportionment factors for A and B are $0\mathrm{.}70$ and $0\mathrm{.}30,$ respectively. Which of the following statements is true?

a$.$Benstein is subject to tax in A on $$600,000$ since operations conducted in state B resulted in a loss.

b$.$Benstein is not subject to tax in B since operations conducted in that state resulted in a loss.

c$.$Benstein is subject to tax in B on $$100,000$ since operations conducted in state B resulted in a loss.

d$.$Benstein is subject to tax in B on $$120,000.$

e$.$Benstein is subject to tax in B on $$280,000.$