Handsome Rob Provides Transportation Services in Several Western States

Handsome Rob provides transportation services in several western states. Rob has payroll as follows: Rob is a California corporation and the following is true:
Rob hasincome tax nexus in Arizona, California, Nevada, and Washington. The Washington drivers spend 25 percent of their time driving through Oregon. California payroll includes $201,800 of payroll for services provided in Nevada by California-based drivers. What is Rob's California payroll numerator?

A) $932,951.
B) $1,134,751.
C) $1,215,401.
D) $2,657,959.