Trayne Corporation's Sales Office and Manufacturing Plant Are Located in State

Trayne Corporation's sales office and manufacturing plant are located in State X. Trayne also maintains a manufacturing plant and sales office in State W. For purposes of apportionment, X defines payroll as all compensation paid to employees, including elective contributions to § 401(k) deferred compensation plans. Under the statutes of W, neither compensation paid to officers nor contributions to § 401(k) plans are included in the payroll factor. Trayne incurred the following personnel costs. $$\begin{array} { l r r r } & \text { StateX } & \text { State W } & \text { Totals } \\\text { Wages and sal aries for employees other } & \$ 500,000 & \$ 300,000 & \$ 800,000 \\\text { than officers } & \\ \text { Sal aries for officers } &300,000 & 150,000 & 450,000 \\\text { Contributions to } \S 401 ( \mathrm { k } ) \text { plans } & 200,000 & 50,000 & 250,000 \\\text { Totals } & \mathbf { \$ 1 , 0 0 0 , 0 0 0 } & \mathbf { \$ 5 0 0 , 0 0 0 } & \mathbf { \$ 1 , 5 0 , 0 , 0 0 0 }\end{array}$$ Trayne's payroll factor for State X is:

A) 100.00%.
B) 66.67%.
C) 62.50%.
D) 50.00%.