In Each of the Following Independent Situations, Determine the DPAD

In each of the following independent situations, determine the DPAD for 2016 for the corporation involved. $\begin{array}{llccc}&\text { Taxpayer } & \text { QPAI } & \text { TI } & \text { W-2 wages }\\\text { a. } & \text { Siskin } & \$ 400,000 & \$ 500,000 & \$ 30,000 \\\text { b. } & \text { Ibis } & 800,000 & 700,000 & 130,000 \\\text { c. } & \text { Scamp } & 700,000 & 900,000 & 200,000 \\\text { d. } & \text { Pipits } & 900,000 & 900,000^{*} & 280,000 \\\text { e. } & \text { Puffin } & 900,000 & 900,000 & 200,000^{* *}\end{array}$

*Does not include a $\$ 120,000$ NOL carryover from the prior year.


** Only $\$ 60,000$ relates directly to manufacturing activities.