Green,Inc ,Manufactures and Sells Widgets

Green,Inc. ,manufactures and sells widgets.During the current year,an examination of the company records showed the following items:
Domestic production gross receipts
$3,000,000
Cost of goods sold for domestic products
750,000
Expenses directly related to domestic production gross
receipts (other than wages)
300,000
W-2 wages paid to employees engaged in qualified domestic
production activities
300,000
Ratable portion of other expenses
100,000
Total W-2 wages
325,000
Taxable income
1,600,000
Determine Green's domestic production activities deduction for the current year.