Hopper Corporation's Property Holdings in State E Are as Follows

Hopper Corporation's property holdings in State E are as follows.
Property factor
Item valuation ($M)
Manufacturing equipment 100
Land held for potential appreciation 25
Manufacturing equipment that is not currently needed and sits idle 15
Manufacturing equipment that is not currently needed and is leased 20
To another taxpayer
Compute the numerator of Hopper's E property factor.

A) $100 million.
B) $135 million.
C) $140 million.
D) $160 million.