Tanweer, Inc

Tanweer, Inc., manufactures and sells glassware. The company also sells dinnerware that is purchased from unrelated foreign producers. During the 2016 tax year, Tanweer had a U.S. profit of $1.3 million (QPAI) and a loss from the imported dinnerware of $300,000. What is Tanweer's DPAD?

A) None
B) $33,000
C) $66,000
D) $90,000
E) None of the above