Simpkin Corporation Owns Manufacturing Facilities in States A,B,andC a Uses

Simpkin Corporation owns manufacturing facilities in States A,B,andC A uses a three-factor apportionment formula under which the sales,property and payroll factors are equally weighted.B uses a three-factor apportionment formula under which sales are double-weighted.C employs a single-factor apportionment factor,based solely on sales.
Simpkin's operations generated $1,000,000 of apportionable income,and its sales and payroll activity and average property owned in each of the three states is as follows.
$\begin{array}{lcccc}&\textbf{State A} &\textbf{State B}&\textbf{State C}&\textbf{Totals}\\Sales & \$ 400,000 & \$800,000 & \$300,000 & \$1,500,000 \\Payroll & 100,000 & 150,000 & 50,000 & 300,000 \\Property & 200,000 & 200,000 & 200,000 & 600,000 \\\end{array}$ Simpkin's apportionable income assigned to B is:

A) $0.
B) $266,667.
C) $311,100.
D) $0