Which of the Following Is Not a General Rule for Calculating

Multiple Choice

Which of the following is not a general rule for calculating the payroll factor?

A) Includes salaries, commissions, and bonuses.
B) Excludes compensation to independent contractors.
C) Allocates compensation for employees working in more than one state.
D) Assigns the payroll of each employee to a single statE.Payroll for employees who work in more than one state is sourced to the state where they perform the majority of services.