Jos$$ Corporation realized $$900,000$ taxable income from the sales of its products in States X and Z$.$ Jos$$s activities in both states establish nexus for income tax purposes. Jos$$s sales, payroll, and property among the states include the following.

State X State Z Totals

Sales $$1,500,000$ $$1,000,000$ $$2,500,000$

Property $500,0000500,000$

Payroll $2,000,00002,000,000$

X utilizes an equally weighted three$-$factor apportionment formula. How much of Jos$$s taxable income is apportioned to X$?$

a$.$ $$780,300$

b$.$ $$120,000$

c$.$ $$450,000$

d$.$ $$900,000$