Sharon Incorporated is headquartered in State X and owns $100$ percent of Carol Corporation, Josey Corporation, and Janice Corporation, which form a single unitary group. Assume sales operations are within the solicitation bounds of Public Law $86-272.$ Each of the corporations has operations in the following states:

$\backslash$table$[[$Domicile State,$\backslash$table$[[$Sharon$],[$Incorporated$],[$State X$],[($throwback$)]],\backslash$table$[[$Carol$],[$Corporation$],[$State Y$],[($throwback$)]],\backslash$table$[[$Josey$],[$Corporation$],[$State Z$],[($nonthrowback$)]],\backslash$table$[[$Janice$],[$Corporation$],[$State Z$],[($nonthrowback$)]]],[$Dividend income,$$1,660,$$$375,$$$615,$$$750],[$Business income,$66,000,33,250,17,300,17,200],[$Sales: State X$,82,700,11,700,13,600,14,500],[$Sales: State Y$,,51,750,9,850,],[$Sales: State Z$,,26,900,42,500,19,000],[$Sales: State A$,27,700,,,],[$Sales: State B$,15,700,,,17,400],[$Property: State X$,55,500,27,600,,11,400],[$Property: State Y$,,82,750,,],[$Property: State Z$,,,44,500,27,250],[$Property: State A$,68,750,,,],[$Payroll: State X$,16,500,17,200,,],[$Payroll: State Y$,,58,150,,],[$Payroll: State Z$,,,5,300,14,600],[$Payroll: State A$,,,,19,900]]$

Compute the following for State $x$ assuming a tax rate of $15$ percent.

Note: Use an equally weighted three$-$factor apportionment. Round all apportionment factors to $4$ decimal places. Round other answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.

b$.$ Calculate the business income apportioned to State X$.$