Albany, Inc

Albany, Inc. does business in states C and D. State C uses an apportionment formula that double-weights the sales factor; state D apportions income using an equally-weighted three-factor formula. Albany's before tax income is $3,000,000, and its sales, payroll, and property factors are as follows.

A) State C, $1,100,000; State D, $1,800,000
B) State C, $1,100,000; State D, $1,900,000
C) State C, $1,200,000; State D, $1,800,000
D) State C, $1,200,000; State D, $1,900,001