Roxy operates a dress shop in Arlington, Virginia. Lisa, a Maryland resident, comes in for a measurement and purchases a $3,500 dress that is shipped to her Maryland residence using a common carrier. Roxys total Maryland sales are $45,500 on 15 transactions. Assuming that Virginia's sales tax rate is 5 percent and that Maryland's sales tax rate is 7 percent, what is Roxy's sales and use tax collection obligation?

• $0

• $175 to Virginia

• $175 sales tax to Virginia and $70 use tax to Maryland

• $245 to Maryland