Albany, Inc

question 34

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.

• 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, $1,900,001

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Definitions:

Road Transportation

The movement of goods and people from one place to another over roads, using vehicles such as cars, trucks, and buses.

War of 1812

The War of 1812 was a military conflict fought between the United States and the British Empire, primarily over maritime rights and territorial expansion, strengthening U.S. nationalism and leading to a period of peaceful relations.

Old Northwest

A historical term referring to the territory north of the Ohio River and east of the Mississippi River that was the frontier of the United States in the late 18th and early 19th centuries.

Mason-Dixon Line

A demarcation line originally surveyed in the 1760s that came to symbolize the cultural boundary between the Northern and Southern United States.