Question: TechForward Inc., a software development company, is planning to expand its operations into a new state with a significantly lower corporate income tax rate. The

TechForward Inc., a software development company, is planning to expand its operations into a new state with a significantly lower corporate income tax rate. The company is assessing how to apportion income between the states to optimize its tax liability. The new state uses a three-factor apportionment formula based on property, payroll, and sales, with double weight on sales. What strategy should TechForward Inc. consider to optimize its state income tax liability

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