Milroy Company Manufactures Steering Wheels

Milroy Company manufactures steering wheels. It's taxable income in 2014 before the Qualifying Production Activities Deduction QPAD) is $2,000,000 and its qualified production activities income is $2,500,000. Milroy's qualifying W-2 wages paid are $400,000. How much may Milroy take as it QPAD deduction in 2014?

A) $100,000
B) $180,000
C) $200,000
D) $225,000
E) $280,000