Net Corporation$$s sales office and manufacturing plant are located in State X$.$ Net also maintains a manufacturing plant and sales office in State W$.$ For purposes of apportionment, State X defines payroll as all compensation paid to employees, including contributions to $401($k$)$ deferred compensation plans. Under State W$\text{'}$s statutes, neither compensation paid to officers nor contributions to $401($k$)$ plans are included in the payroll factor. Net incurred the following personnel costs:

State X State W Totals

Wages and salaries for employees other than officers $ $500,000$ $$300,000$ $ $800,000$

Salaries for officers $300,000150,000450,000$

Contributions to $401($k$)$ plans $200,00050,000250,000$

Totals $$1,000,000$ $$500,000$ $$1,500,000$

Net$$s payroll factor for State W is:

a$.0\mathrm{.}00\%.$

b$.33\mathrm{.}33\%.$

c$.50\mathrm{.}00\%.$

d$.37\mathrm{.}50\%.$