chang corporation is part of a three corporation unitary business the group has a wa 699312

Chang Corporation is part of a three corporation unitary business. The group has a water’s edge election in effect with respect to unitary State Q. State B does not apply the unitary concept with respect to its corporate income tax laws. Nor does Despina, a European country to which Saldez paid a $7 million value added tax this year. Saldez was organized in Despina and conducts all of its business there. Given the summary of operations that follows, determine Chang’s and Elena’s sales factors in B and Q.