I am working on a return with revenue in CA but head quartered in Florida. I prepared the apportionment schedule R. On page 1 line 1 a  of schedule R is the "ordinary federal income" on line 18 b is the amount apportioned to CA. The schedule m2 notes to "use CA figures", but the instruction line 2 of M-2 instructs to use the  "federal income" "form 100s side 1" - I believe this is an error and the figure to use for CA should be line 18 b "business income apportioned to CA"

If any one can help / comment on this I would appreciate