Trayne Corporation's sales office and manufacturing plant are located in State X. Trayne also maintains a manufacturing plant and sales office in State W. For purposes of apportionment, State X defines payroll as all compensation paid to employees, including elective contributions to § 401k) deferred compensation plans. Under the statutes of State W, neither compensation paid to officers nor contributions to § 401k) plans are included in the payroll factor. Trayne incurred the following personnel costs.

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The Answer of Trayne Corporation's sales office and manufacturing plant are located in State X. Trayne also maintains a manufacturing plant and sales office in State W. For purposes of apportionment, State X defines payroll as all compensation paid to employees, including elective contributions to § 401k) deferred compensation plans. Under the statutes of State W, neither compensation paid to officers nor contributions to § 401k) plans are included in the payroll factor. Trayne incurred the following personnel costs.

Trayne Corporation's Sales Office and Manufacturing Plant Are Located in State