XYZ Corp., a company that manufacturers and sells vacuums, is incorporated in Delaware. It has offices in both Wyoming and Iowa. In the office in Wyoming, there are two salespersons, some books, voice mail, and one customer service representative. In Iowa, there are 40 salespersons, the manufacturing plant, the repair facility, the customer service department, and the president's and vice president's offices. Of which state(s) is/are XYZ Corp. a citizen?