The Uniform Division of Income for Tax Purposes Act Uses

The Uniform Division of Income for Tax Purposes Act uses which of the following factors to divide a company's income:

A) the extent of time employees spend in the state
B) the type of sales made outside the state
C) the percentage of a corporation's nationwide payroll paid to residents of the state
D) all of the other specific choices are correct
E) none of the other specific choices are correct