Wacky Wendy Produces Gourmet Cheese in Wisconsin

Wacky Wendy produces gourmet cheese in Wisconsin. Wendy has sales as follows: Wendy is a Wisconsin corporation and has the following operations:
Wendy hasincome tax nexus in Iowa, Minnesota, and Wisconsin. The Michigan sales are shipped from Wisconsin (a throwback state) . $101,500 of the Wisconsin sales were to the federal government. What is Wendy's Wisconsin sale numerator?

A) $1,221,802.
B) $1,323,302.
C) $1,356,526.
D) $1,458,026.