Green, Inc ?
Determine Green's Domestic Production Activities Deduction for the Current

Green, Inc., manufactures and sells widgets.During the current year, an examination of the company records showed the following items: $\begin{array}{lr}\text { Domestic production gross receipts } & \$ 3,000,000 \\\text { Cost of goods sold for domestic products } & 750,000 \\\text { Expenses directly related to domestic production gross } & \\\text { receipts (other than wages) } & 300,000 \\\text { W-2 wages paid to employees engaged in qualified domestic } & \\\text { production activities } & 300,000 \\\text { Ratable portion of other expenses } & 100,000 \\\text { Total W-2 wages } & 325,000 \\\text { Taxable income } & 1,600,000\end{array}$
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Determine Green's domestic production activities deduction for the current year.