State a Applies a Throwback Rule

State A applies a throwback rule.General Corporation is taxable in a number of states and made a $100,000 sale from its A headquarters to an agency of the U.S.government.In which state(s) will the sale be included in the sales factor?

A) All in A.
B) In none of the states, under the doctrine of indeterminate destination.
C) In all of the states, according to the apportionment formulas of each, as the U.S. government is present in all states.
D) One-half in A, with the balance exempted from other states' sales factors under the Colgate doctrine.