You are the 100% owner of X Corporation, which is incorporated in the state of Alpha and has its principal place of business there. Your company has 5 employees, including you, and does computer consulting services for small businesses. You do all of the marketing, while your 5 employees provide the technical resources to complete the consulting, which is all done in the state of Alpha. The marketing includes you visiting the neighboring states of Beta and Gamma, as well as within Alpha. You make day trips to those states, generally visiting a prospect and once a sale is made, your staff in Alpha does all the work. If any followup is necessary it is done on line or you go back to the state and meet with the customer to explain what needs to be done. Alpha, Beta, and Gamma all have state taxes based on income. Where does X Corporation have income tax nexus? Explain why or why not.