Cruz Corporation Owns Manufacturing Facilities in States A, B, and C

Cruz Corporation owns manufacturing facilities in States A, B, and C. A uses a three-factor apportionment formula under which the sales, property and payroll factors are equally weighted. B uses a three-factor apportionment formula under which sales are double-weighted. C employs a single-factor apportionment factor, based solely on sales. Cruz's operations generated $1,000,000 of apportionable income, and its sales and payroll activity and average property owned in each of the three states is as follows.

Cruz's apportionable income assigned to C is:

A) $1,000,000.
B) $273,333.
C) $200,000.
D) $0.