Anaconda Corporation's Entire Operations Are Located in State A

Anaconda Corporation's entire operations are located in State A.Seventy percent ($700,000) of Anaconda's sales are made in A and the remaining sales ($300,000) are made in State B.Anaconda's activities in B are not sufficient to create nexus in that state.If A has adopted a throwback rule, the numerator of the A sales factor is:

A) $0.
B) $300,000.
C) $500,000.
D) $700,000.
E) $1,000,000.