The corporation filing a C corp tax return has no physical presence or any other nexus with Virginia state other than a few of clients of the corporation made purchases of online marking time from the corporation for the purposes of doing state apportionment?
A company from VA sent you money. Why do you think you need to report it on the 1120? Maybe it is subject to sales tax, but I don't think it was a tangible sale, so even that seems to be out.
I have no idea what " few of clients of the corporation made purchases of online marking time from the corporation" means.
If there is no nexus of any kind, then I agree with George. Why are you filing a VA return?