For the Year 2014, Amber Corporation Has Taxable Income of $880,000

For the year 2014, Amber Corporation has taxable income of $880,000, alternative minimum taxable income of $600,000, and qualified production activities income (QPAI) of $640,000. The total W-2 wages paid to employees engaged in qualified domestic production activities are $116,000. Amber's DPAD for 2014 is:

A) $54,000.
B) $57,600.
C) $58,000.
D) $79,200.
E) None of the above.