Flip Corporation Operates in Two States,as Indicated Below * Excess Warehouse Space,seasonal Rental to a Competitor

Flip Corporation operates in two states,as indicated below.All goods are manufactured in State
A.Determine the sales to be assigned to both states to be used in computing Flip's sales factor for the year.Both states follow the UDITPA and the MTC regulations in this regard.
$\begin{array}{lll}&\textbf{State A}&\textbf{State B}\\\text { Gross sales to purchasers in state } & \$ 400,000 & \$ 350,000 \\\text { Sales returns } & 9,000 & 11,000 \\\text { Discounts allowed } & 21,000 & 31,000 \\\text { Caryying charges collected back from customers, separately stated } & 20,000 & 10,000 \\\text { Rental income } & 60,000^* & 25,000^{**}\end{array}$ * Excess warehouse space,seasonal rental to a competitor.
** Land held for speculation.