Handsome Rob Provides Transportation Services in Several Western States

Multiple Choice

Handsome Rob provides transportation services in several western states. Rob has sales as follows:
Rob is a California Corporation and has the following facts:
Rob has income tax nexus in Arizona, California, Nevada, and Washington. The Washington drivers spend 25 percent of their time driving through Oregon. California payroll includes $200,000 of payroll for services provided in Nevada by California based drivers. What is Rob's California sale numerator?

A) $934,589
B) $1,134,589
C) $1,215,347
D) $2,657,275