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 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