Red Company Is a Proprietorship Owned by Sally,a Single Individual

Red Company is a proprietorship owned by Sally,a single individual.Red manufactures and sells widgets.An examination of Red's records shows the following items for the current year:
Domestic production gross receipts
$2,500,000
Cost of goods sold for domestic products
600,000
Expenses directly related to domestic production gross
receipts (other than wages)
​
280,000
Ratable portion of other expenses
100,000
Other expenses not allocated to domestic production gross receipts
30,000
W-2 wages paid to employees engaged in qualified domestic
production activities
​
270,000
Total W-2 wages
320,000
Sally also had the following additional items:
Dividends received
$ 20,000
Interest income
10,000
​
Determine Sally's domestic production activities deduction for the current year.