Are you a WV resident or non-resident?
Are you using the method recommended by irene2805?
Are you showing a gain? If there is a gain, I assume that WV would expect you to report WV sourced income.
See here.
“WEST VIRGINIA SOURCE INCOME
The West Virginia source income of a nonresident is derived from the following sources included in your federal adjusted gross income:
Real or tangible personal property located in West Virginia;”
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