Albany, Inc $\begin{array}{lr}&C&D\\\text {Sales factor }&50\%&50\%\\\text { Payroll factor}&40\%&60\%\\\text {Property factor }&10\%&80\%\\\end{array}$

question 95

Multiple Choice

Albany, Inc. does business in states C and D. State C uses an apportionment formula that double-weights the sales factor; state D apportions income using an equally-weighted three-factor formula. Albany's before tax income is $3,000,000, and its sales, payroll, and property factors are as follows. $\begin{array}{lr}&C&D\\\text {Sales factor }&50\%&50\%\\\text { Payroll factor}&40\%&60\%\\\text {Property factor }&10\%&80\%\\\end{array}$
Calculate Albany's income taxable in each state.

• A) State C, $1,100,000; State D, $1,800,000.
• B) State C, $1,100,000; State D, $1,900,000.
• C) State C, $1,200,000; State D, $1,800,000.
• D) State C, $1,200,000; State D, $1,900,000.

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Definitions:

Egoistic Suicide

A concept in sociology, described by Emile Durkheim, referring to the act of taking one's own life due to a lack of social integration and a sense of not belonging.

Anomic Suicide

The type of suicide occurring when there are disintegrating forces in the society that make individuals feel lost or alone.

Labeling Theory

A sociological theory suggesting that deviance and conformity result not so much from what people do but from how others respond to those actions.

Social Attachment

Emotional bonds and connections formed between individuals, fostering feelings of safety, security, and belonging.