Coral Corporation Owns Manufacturing Facilities in States A, B, and C.State

Coral Corporation owns manufacturing facilities in States A, B, and C.State A uses a three-factor apportionment formula under which the sales, property and payroll factors are equally weighted.State B uses a three-factor apportionment formula under which sales are double-weighted.State C employs a single-factor apportionment factor, based solely on sales. Coral's operations generated $750,000 of apportionable income, and its sales and payroll activity and average property owned in each of the three states is as follows. $\begin{array}{ll}&\text { State A }&\text { State B }&\text { State C }&\text { Totals }\\\hline\text { Sales }&\$1,000,000&\$5,000,000&\$4,000,000&\$10,000,000\\\text { Property }&200,000&700,000&100,000&1,000,000\\\text { Payroll }&1,200,000&2,000,000&800,000&4,000,000\end{array}$
Coral 's apportionable income assigned to State A is:

A) $750,000.
B) $300,000.
C) $175,000.
D) $150,000.
E) None of the above.