Given the Following Transactions for the Year, Determine Comp Corporation's

Given the following transactions for the year, determine Comp Corporation's D payroll factor denominator. State D has adopted the principles of UDITPA. $\begin{array}{lr}\text { Compensation of sales force } & \$ 600,000 \\\text { Compensation paid to independent contractors } & 300,000 \\\text { Compensation paid to managers of nonbusiness rental property } & 100,000 \\\text { Total compensation } & \$ 1,000,000\end{array}$

A) $900,000
B) $700,000
C) $600,000