Jos Corporation realized $900,000 taxable income from the sales of its products in States X and Z. Joss activities in both states establish nexus for income tax purposes. Joss 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	500,000	0	500,000
Payroll	2,000,000	0	2,000,000

Z utilizes a doubleweighted sales factor in its fourfactor apportionment formula. How much of Joss taxable income is apportioned to Z?

a. $1,000,000.

b. $900,000.

c. $180,000.

d. $0.