Gum Corp sells chewing gum and is based in State X and ships all of its sales orders out of State X. Gum has employees in State X, State Y, and State Z. Gum is protected by Public Law 86-272 in State Y but is not protected by Public Law 86-272 in State Z. Both State X and State Z have corporate income taxes, and have adopted UDITPA. State Y does not have a corporate income tax. Gum has $100,000 of sales to customers in State X, $500,000 of sales to customers in State Y, and $200,000 of sales to customers in State Z. What is the numerator of Gums sales factor in State X?

Group of answer choices

A. $0

B. $100,000

C. $300,000

D. $600,000

E. $800,000

F. Some other amount