8. ABC Corporation manufactures pumps and other industrial products in California which it sells worldwide. It contracts with an unrelated Chinese corporation to solicit sales of its products in Hong Kong. The contractors employees solicit orders which are sent to ABCs California headquarters for approval and shipped from ABCs California warehouse to the Hong Kong customer. The contractor does not install, service, or troubleshoot ABCs products. Based on the facts given, explain the treatment of ABCs sales shipped to Hong Kong customers as to whether they will be included in the numerator of Californias sales factor (thrown back to California)