B CorpHas a Manufacturing Plant in State Y $\$ 20,000,000$ Sales Shipped from State

B Corp.has a manufacturing plant in State Y.It has sales in both States Y and Z; however, its activities in State Z are insufficient to create nexus under P.L.86-272.For the current year, B has sales as follows: Sales shipped from State Y to customers in State Y
$\$ 20,000,000$
Sales shipped from State $\mathrm { Y }$ to customers in State $\mathrm { Z }$
$12,000,000$
Dock sales to State $Z$ customers $\quad 8,000,000$ State Y has enacted a throwback rule.What is B's State Y sales factor for the current year?

A) 100%
B) 50%
C) 80%
D) 70%
E) 60%