Joker Corporation owns and operates two facilities that manufacture paper products. One of the facilities is located in State D, and the other is located in State E. Joker generated $3,200,000 of taxable income, consisting of $3,000,000 of income from its manufacturing facilities and a $200,000 gain from the sale of E nonbusiness property. State E does not distinguish between business and nonbusiness income, but State D apportions business income. Joker's activities within the two states are outlined below State D State E Total
Sales of paper products $3,000,000 $7,000,000 $10,000,000
Property 600,000 1,500,000 2,100,000
Payroll $1,000,000 $2,000,000 $3,000,000 Note: Round percentages to two decimal places in your computations. If required, round the final answers to the nearest dollar.

Both State D and State E utilize a three-factor apportionment formula, under which sales, property, and payroll are equally weighted.
a. The amount of Joker's income that is subject to apportionment by State D is $ and the amount subject to income tax by State D is $ .
b. The amount of Joker's income that is subject to apportionment by State E is $ and the amount subject to income tax by State E is $ .