A small start$-$up software company, ABC company is based in state E and sells software licenses to customers in State W$.$ ABC company's gross receipts generated by software licensing fees in state W was approximately $$19$ million. ABC company promoted its business in State W via telephone and mail flyers but does not have an office employees or tangible personal property in the state. State W assessed and required ABC company to pay state franchise tax and corporate net income tax on income attributable to State W customers. What claim would ABC Company most likely make against State W$\text{'}$s franchise tax and corporate net income tax?

$1.$ Equal Protection Clause Violation

$2.$ State Equality and Uniformity Violation

$3.$Supremacy Clause and Due Process Clause Violation

$4.$Commerce Clause and Due Process Clause Violation