Green, Inc Determine Green's Domestic Production Activities Deduction for 2014

Green, Inc., manufactures and sells widgets. During 2014, an examination of the company records showed the following items:
$\begin{array}{lr}\text {Domestic production gross receipts }&\$3,000,000\\\text { Cost of goods sold for domestic products}&750,000\\\text {Expenses directly related to domestic production gross }&\\\text {receipts (other than wages) }&300,000\\\text { W-2 wages paid to employees engaged in qualified }&\\\text {domestic production activities }&300,000\\\text {Ratable portion of other expenses }&100,000\\\text { Total W-2 wages }&325,000\\\text {Taxable income }&1,600,000\\\end{array}$

Determine Green's domestic production activities deduction for 2014.