With no explanation, chose the best option from "A", "B", "C" or "D". CBT and of changing economic conditions. Like the apportionment factors in 1945, the “entire net income” base, added in 1958 (L.1958, c. 63, § 3), was derived substantially verbatim from its New York statutory counterpart. See Amerada Hess Corp. v. Director, Div. of Taxation, 107 N.J. 307, 315-16, 526 A.2d 1029, 1033-34 (1987), aff'd, 490 U.S. 66, 109 S.Ct. 1617, 104 L.Ed.2d 58 (1989). By the time the New Jersey Legislature adopted the “entire net income” base, New York had long since amended its property factor expressly to include “rented” real property. The Legislature, however, did not adopt the New York property factor amendment. N.Y.Tax Law § 210(10) (added by L.1949, c. 848, § 3); see Airwork Serv. Div. v. Director, Div. of Taxation, 97 N.J. 290, 294, 478 A.2d 729, 731 (1984) (<HOLDING>), cert. denied, 471 U.S. 1127, 105 S.Ct. 2662,

A: recognizing that pennsylvania had no interest in denying its residents the greater damages available under new jersey consumer fraud statutes for claims against a new jersey seller
B: holding purposeful and deliberate omission on enactment of new jersey sales and use tax of exemption found in new york counterpart act which served as the model for new jersey act
C: recognizing israel had no interest in denying its citizens the substantive advantages of new jersey defamation law in new jersey residents claims for defamation published in new jersey
D: holding that the new jersey blue sky law simply allows the bureau to regulate its half of the transaction  the offer that occurs entirely within the state of new jersey
B.