Boot Corporation Is Subject to Income Tax in States a and B

Boot Corporation is subject to income tax in States A and B. Boot's operations generated $200,000 of apportionable
Income, and its sales and payroll activity and average property owned in each of the states is as follows.
$\begin{array}{lrrr} & \text { State A } & \text { State B } & \text { Totals } \\\text { Sales } & \$ 200,000 & \$ 600,000 & \$ 800,000 \\\text { Payroll } & 100,000 & 50,000 & 150,000 \\\text { Property } & 200,000 & 50,000 & 250,000\end{array}$
How much more (less) of Boot's income is subject to A income tax if, instead of using an equally weighted three­
Factor apportionment formula, A uses a formula with a double-weighted sales factor?

A) ($50,000) .
B) $50,000.
C) $16,100.
D) ($16,100) .