Boot Corporation Is Subject to Income Tax in States a and B

Boot Corporation is subject to income tax in States A and B. Boot's operations generated $200,000 of apportionable income, and its sales and payroll activity and average property owned in each of the states is as follows: $\begin{array}{lll}&\text { State A } & \text { State B } & \text { T otals } \\\text { Sales }&\$ 200,000 & \$ 600,000 & \$ 800,000\end{array}$ $$\begin{array} { l l l l } \text { Payroll } & 100,000 & 50,000 & 150,000 \\\text { Property } & 200,000 & 50,000 & 250,000\end{array}$$ How much more less) of Boot's income is subject to State A income tax if, instead of using an equally weighted three-factor apportionment formula, State A uses a formula with a double-weighted sales factor?

A) $50,000)
B) $50,000
C) $16,100
D) $16,100)