Trayne Corporation's sales office and manufacturing plant are located in State X. Trayne also maintains a manufacturing plant and sales office in State W. For purposes of apportionment, X defines payroll as all compensation paid to employees, including elective contributions to 401(k) deferred compensation plans. Under the statutes of W, neither compensation paid to officers nor contributions to S 401(k) plans are included in the payroll factor. Trayne incurred the following personnel costs. State XState W Totals Wages and salaries for employees other s 500,000 s300,000 800,000 than officers Salaries for officers 300.000 150.000 450.000 200,000 50.000 250,000 $1,000,000 $500,000 $1,500,000 Contributions to S 401(k) plans Totals Trayne's payroll factor for State X is O a. 66.67%. O b. 100.00%. O c. 50.00%. O d. 62.5090