Carolina's Hats Has the Following Sales, Payroll and Property Factors

question 21

Multiple Choice

Carolina's Hats has the following sales, payroll and property factors: $$\begin{array} { l c c } & \begin{array} { c } \text { North } \\\underline{\text { Carolina }}\end{array} & \begin{array} { c } \text { South } \\\underline{\text { Carolina }}\end{array} \\\text { Sales } & 75.03 \% & 22.51 \% \\\text { Payroll } & 68.62 \% & 21.28 \% \\\text { Proprty } & 78.45 \% & 14.56 \%\end{array}$$ What is Carolina's Hats North and South Carolina apportionment factors if North Carolina uses an equally-weighted three-factor formula and South Carolina uses a double-weighted sales factor formula?

• A) North Carolina 74.03 percent, and South Carolina 19.45 percent.
• B) North Carolina 74.03 percent, and South Carolina 20.22 percent.
• C) North Carolina 74.28 percent, and South Carolina 19.45 percent.
• D) North Carolina 74.28 percent, and South Carolina 22.51 percent.

---

Definitions:

Contributory Negligence

A legal doctrine under which a party's own negligence contributes to their harm and may limit or bar their recovery for damages.

Comparative Negligence

A principle of tort law that compares the fault of each party involved in an accident and apportions damages accordingly.

Res Ipsa Loquitur

A legal doctrine that infers negligence from the very nature of an accident or injury, in the absence of direct evidence.

Strict Liability

A legal doctrine holding an individual or entity responsible for damages or injury regardless of fault or intent.