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

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

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