General Corporation is taxable in a number of states. This year, General made a $100,000 sale from its A headquarters to an agency of the U.S. government. State A applies a throwback rule. In which state(s) will the sale be included in the sales factor numerator? a. $0 in A. b. $50,000 in A, with the balance exempted from other states’ sales factors under the Colgate doctrine. c. $100,000 in A. d. In all of the states, according to the apportionment formulas of each, as the U.S. government is present in all states.