Eel Corporation Realized $400,000 of Taxable Income from the Sales

Eel Corporation realized $400,000 of taxable income from the sales of its products in States X and Z.Eel's activities in both states establish nexus for income tax purposes.Eel's sales, payroll, and property among the states include the following. $\begin{array}{ll}&\text { State X }&\text { State Y }&\text { Totals }\\\hline\text { Sales }&\$4,000,000&\$1,000,000&\$5,000,000\\\text { Property }&500,00&1,500,000&2,000,000\\\text { Payroll }&1,000,000&1,000,000&2,000,000\end{array}$
Z utilizes a double-weighted sales factor in its three-factor apportionment formula.How much of Eel's taxable income is apportioned to Z?

A) $193,334.
B) $165,000.
C) $220,000.
D) $235,000.
E) None of the above.