Tayshaun, Inc., manufactures and sells glassware. The company also sells dinnerware that is purchased from unrelated foreign producers. During tax year 2009, Tayshaun had a U.S. profit of $1.2 million (QPAI) and a loss from the imported dinnerware of $200,000. What is Tayshaun's DPAD?
a. None.
b. $33,000.
c. $66,000.
d. $72,000.
e. None of the above.