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

Wendy's Sales: State Sales Iowa $ 350,512 Michigan $ 134,589 Minnesota $ 849,142 Wisconsin $ 1,323,032 Totals $ 2,657,275

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). $100,000 of the Wisconsin sales were to the federal government. What is Wendy's Wisconsin sale numerator?

Multiple Choice

• $1,223,032
• $1,323,032
• $1,457,621
• $1,357,621