Given the following transactions for the year,determine Comp Corporation's D payroll factor denominator.State D has adopted the principles of UDITPA. 
Definitions:
Gender Difference
Variations in characteristics, roles, or behaviors between males and females due to societal, cultural, or biological factors.
Suicide Attempts
involve the act of trying to take one's own life but not resulting in death, highlighting significant mental health concerns.
Depressed Americans
Individuals residing in the United States who suffer from depression, a mental health disorder characterized by persistent sadness and lack of interest.
Social Forces
The societal elements, such as norms, laws, and structures, that influence individuals' behaviors and interactions within a community.
Q3: Straight debt issued in an S corporation
Q29: An S corporation does not recognize a
Q44: Gain or loss on the exchange of
Q48: Lila is the owner and beneficiary of
Q56: Rose,Inc.,a qualifying § 501(c)(3)organization,incurs lobbying expenditures of
Q58: An exempt organization owns a building for
Q95: A corporate payment to an exempt organization
Q101: Use tax would be due if an
Q118: At the time of her death in
Q141: On January 1,2011,Zundel,Inc.,an electing S corporation,has $4,000