How is taxation apportioned in a corporation?

Question

idk im taking an onlie exam for a corporate law class and this is how it is written.

Answer 1

The question doesn't make sense. Taxes are below the line expense, so they probably wouldn't be apportioned to various operational departments within the corporation.  

Answer 2

Corporations that conduct business in multiple states use an average of three factors to apportion income within each state. The factors are-

Payroll, Sales and Property. You determine the amount of each factor by state and take the average.  

Answer 3

Your question is too vague.