Wacky Wendy produces gourmet cheese in Wisconsin. Wendy has sales as follows:

Wendys Sales:
State	Sales
Iowa	$	350,524
Michigan	$	134,625
Minnesota	$	849,174
Wisconsin	$	1,323,104
Totals	$	2,657,427

Wendy is a Wisconsin Corporation and has the following operations: Wendy has income tax nexus in Iowa, Minnesota, and Wisconsin. The Michigan sales are shipped from Wisconsin (a throwback state). $100,400 of the Wisconsin sales were to the federal government. What is Wendy's Wisconsin sale numerator?

Multiple Choice

• $1,357,329.

• $1,222,704.

• $1,323,104.

• $1,457,729.