Hopper Corporation's Property Holdings in State E Are as Follows

Hopper Corporation's property holdings in State E are as follows. $\begin{array}{lc}&\text { Property factor}\\\text { Item }&\text { valuation (\$M) }\\ \text { Manufacturing equipment } & 100 \\\text { Land held for potential appreciation } & 25 \\\text { Manufacturing equipment that is not currently needed and sits idle } & 15 \\\text { Manufacturing equipment that is not currently needed and is leased } & 20 \\\text { to another taxp ayer } &\end{array}$
Compute the numerator of Hopper's E property factor.

A) $100 million.
B) $135 million.
C) $140 million.
D) $160 million.