State D Has Adopted the Principles of UDITPA A)$250,000

State D has adopted the principles of UDITPA.Given the following transactions for the year, determine Comp Corporation's State D payroll factor denominator. $\begin{array}{ll}\text { Compensation of sales force }&\$500,000\\\text { Compensation paid to independent }&350,000\\\text { Compensation paid to managers of nonbusiness rental property }&250,000\end{array}$

A) $250,000.
B) $500,000.
C) $600,000.
D) $850,000.
E) $1,100,000.