Wacky Wendy produces gourmet cheese in Wisconsin. Wendy has sales as follows:

 Wendy's Sales:   State Sales   Iowa $ 350,512   Michigan $ 134,589   Minnesota $ 849,142   Wisconsin $ 1,323,032   Totals $ 2,657,275        

Wendy is a Wisconsin Corporation and has the following operations:

Wendy has income tax nexus in Iowa, Minnesota, and Wisconsin. The Michigan sales are shipped from Wisconsin (a throwback state). $100,000 of the Wisconsin sales were to the federal government. What is Wendy's Wisconsin sale numerator?

Multiple Choice

• $1,223,032
• $1,323,032
• $1,457,621
• $1,357,621