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see attached: Handsome Rob provides transportation services in several western states. Rob has payroll as follows: Handsome Rob's Payroll: State Payroll Arizona $ 350,533 California

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Handsome Rob provides transportation services in several western states. Rob has payroll as follows: Handsome Rob's Payroll: State Payroll Arizona $ 350,533 California $1, 134, 652 Nevada 849 , 198 Washington 323, 158 Totals $2, 657 , 541 Rob is a California corporation and the following is true: Rob has income tax nexus in Arizona, California, Nevada, and Washington. The Washington drivers spend 25 percent of their time driving through Oregon. California payroll includes $200,700 of payroll for services provided in Nevada by California-based drivers. What is Rob's California payroll numerator

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