Match Each of the Following Events Considered Independently to Its

Match each of the following events considered independently to its likely effect on WillCo's various apportionment factors. WillCo is based in Q and has customers in Q, R, and S. To this point, WillCo has not established nexus with S. More than one choice may be correct.
-R adopts an increase in its statutory corporate income tax rates.

A) No change in apportionment factors
B) Q apportionment factor increases
C) Q apportionment factor decreases
D) R apportionment factor increases
E) R apportionment factor decreases
F) S apportionment factor increases
G) S apportionment factor decreases