Delicious Dave? s Maple Syrup, a Vermont corporation, has property in the following states:Property State Beginning EndingMaine $971,644 $1,044,489Massachusetts $138,027 $251,061New Hampshire $420,455 $320,689Vermont $922,332 $954,376Total $2,452,458 $2,570,615

What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following alternative scenarios? A. Delicious Dave? s has nexus in each of the states. b. Delicious Dave? s has nexus in each of the states, but the Maine total includes $460,000 of investment property that Delicious rents out (unrelated to its business). c. Delicious Dave? s has nexus in each of the states, but also pays $56,000 to rent property in Massachusetts.

Calculation of property apportionemt

A

Beginning Ending Average Factor

Maine 971,644.00 1,044,489.00 1,008,066.50 40.14

Massachusetts 138,027.00 251,061.00 194,544.00 7.75

New Hampshire 420,455.00 320,689.00 370,572.00 14.75

Vermont 922,332.00 954,376.00 938,354.00 37.36

Total 2,452,458.00 2,570,615.00 2,511,536.50 100

B

Beginning Ending Average Factor

Maine 511,644.00 584,489.00 548,066.50 26.71

Massachusetts 138,027.00 251,061.00 194,544.00 9.48

New Hampshire 420,455.00 320,689.00 370,572.00 18.06

Vermont 922,332.00 954,376.00 938,354.00 45.74

Total 1,992,458.00 2,110,615.00 2,051,536.50 100

C

Beginning Ending Average Factor

Maine 971,644.00 1,044,489.00 1,008,066.50 33.88

Massachusetts 598,027.00 718,061.00 658,044.00 22.12

New Hampshire 420,455.00 320,689.00 370,572.00 12.46

Vermont 922,332.00 954,376.00 938,354.00 31.54

Total 2,912,458.00 3,037,615.00 2,975,036.50 100