Please provide me with a step by step solution to this problem.

Sharon Incorporated is headquartered in State X and owns 100 percent of Carol Corporation, Josey Corporation, and Janice Corporation, which form a single unitary group. Assume sales operations are within the solicitation bounds of Public Law 86-272. Each of the corporations has operations in the following states:

Domicile State	Sharon Incorporated State X (throwback)	Carol Corporation State Y (throwback)	Josey Corporation State Z (nonthrowback)	Janice Corporation State Z (nonthrowback)
Dividend income	$ 1,000	$ 200	$ 300	$ 500
Business income	50,000	30,000	10,000	10,000
Sales: State X	70,000	10,000	10,000	10,000
Sales: State Y		40,000	5,000
Sales: State Z		20,000	20,000	10,000
Sales: State A	20,000
Sales: State B	10,000			10,000
Property: State X	50,000	20,000		10,000
Property: State Y		80,000
Property: State Z			25,000	20,000
Property: State A	50,000
Payroll: State X	10,000	10,000
Payroll: State Y		40,000
Payroll: State Z			3,000	10,000
Payroll: State A				10,000

Compute the following for State X assuming a tax rate of 15 percent. (Use an equally weighted three-factor apportionment. Round all apportionment factors to 4 decimal places. Round other answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

a. Calculate the State X apportionment factor for Sharon Incorporated, Carol Corporation, Josey Corporation, and Janice Corporation

b. Calculate the business income apportioned to State X.

c. Calculate the taxable income for State X for each company.

d. Determine the tax liability for State X for the entire group