Which of the Following Is a True Statement About the Domestic

Which of the following is a true statement about the domestic production activities deduction?

A) This deduction is determined by the amount of goods manufactured in the United States for export abroad.
B) The domestic production activities deduction is not affected by the cost of labor.
C) This deduction represents a subsidy to taxpayers who manufacture or construct goods in the United States.
D) The deduction is calculated as a percentage of the cost of goods manufactured in the United States.
E) All of the choices are true.