kimura company starts the year with net property of $120,000 (including $20,000 of accumulated depreciation) and finishes the year with net property of $140,000 (including $30,000 of accumulated depreciation) in state a. in addition, kimura has $400,000 of goodwill and rents a building in state a for $10,000 per year. assuming total average property everywhere for kimura is $1,000,000, calculate the state a property factor.
