Tri-State's, Inc Tri-State's Income for the Current Year Is $250,000

Tri-State's, Inc. operates in Arkansas, Oklahoma, and Kansas. Assume that each state has adopted the UDITPA formula. During the corporation's tax year ended December 31, the apportionment data indicated: $$\begin{array} { | l | r | r | r | r | } \hline &{ \text { Arkansas } } & { \text { Oklahoma } } & { \text { Kansas } } & { \text { Total } } \\\hline \text { Gross receipts/sales } & \$ 175,000 & \$ 225,000 & \$ 100,000 & \$ 500,000 \\\hline \text { Payroll } & 20,000 & 140,000 & 20,000 & 180,000 \\\hline \text { Property } & 50,000 & 600,000 & 50,000 & 700,000 \\\hline\end{array}$$ Tri-State's income for the current year is $250,000. Approximately how much will be taxed by Kansas?

A) $83,000
B) $95,000
C) $32,000
D) $170,000