With no explanation, chose the best option from "A", "B", "C" or "D". or business activity.” N.J.S.A. 54:10A-6(B). If, for example, a corporation located in New Jersey, with facilities in other states sufficient to subject the corporation to taxation in those states, had total receipts of $1000, of which $999 was from shipments of goods to customers in New Jersey or to states imposing tax, the sales fraction for that corporation, without application of the Throwout Rule, would be $999/$1000. If the Throwout Rule were applied to exclude from the denominator the $1 of receipts attributable to the non-taxing state, then the fraction would be $999/$999. The difference between two fractions (one-tenth of one percent) would be constitutionally insignificant. See Moorman Mfg. Co. v. Bair, supra, 437 U.S. at 278-80, 98 S.Ct. at 2347-48, 57 L.Ed.2d at 207-209 (<HOLDING>). Constitutional Circumstance No. 3 As

A: recognizing that oath taken to honor state constitution makes it the justices duty to apply the state constitution when it does not conflict with the federal constitution
B: recognizing that provisions of the colorado constitution should be construed in the context of the constitution as a whole
C: recognizing exception under state constitution
D: recognizing that the constitution permits some imprecision in the apportionment of income to a particular state
D.