Yvonne Corporation Manufactures and Sells Ceramic Dinnerware

Yvonne Corporation manufactures and sells ceramic dinnerware. The company also sells dinnerware that is purchased from unrelated foreign producers. During the 2016 tax year, Yvonne had a U. S. profit of $1.3 million (QPAI) and a loss from the imported merchandise of $200,000. What is Yvonne's DPAD?

A) $33,000
B) $66,000
C) $99,000
D) $1,080,000
E) None of the above