How is owned property reported in the property factor of the apportionment ratio on a final return when a complete liquidation occurred in a single day?

The property factor of the apportionment ratio includes the average of the tax-basis cost of tangible property at the beginning of the tax period and the tax-basis cost of tangible property at the end of the tax period.  The values at the end of the period are the cost values immediately before the liquidation.  They should not be zero. 

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