In which of the following would the defendant LEAST likely have "minimum contacts"

with the state of Nevada?

Defendant is a corporation that owns casinos. Defendant is incorporated and has its headquarters in

New Jersey. All of its casinos are in New Jersey except for one in Nevada, of which the corporation is

a $50\%$ owner.

Defendant is a corporation that manufactures tiles. Defendant is incorporated and has its

headquarters in Delaware. Defendant does not have any stores or factories in Nevada, but its tiles

are found in some buildings in Nevada.

Defendant is the corporation California Pizza Kitchen. Its headquarters and incorporation are in

California. It does have $5$ restaurants in Las Vegas.

Defendant is an accountant who lives in Wyoming. Defendant has only been to Nevada a couple of

times for gambling trips in Las Vegas. Defendant does have $5$ businesses in Nevada for whom he

remotely does their taxes every year.