Wacky Wendy Produces Gourmet Cheese in Wisconsin

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

A) $1,223,032
B) $1,323,032
C) $1,357,621
D) $1,457,621