Tanweer, Inc

Tanweer, Inc., manufactures and sells glassware. The company also sells dinnerware that is purchased from unrelated foreign producers. During tax year 2011, Tanweer had a U.S. profit of $1.2 million (QPAI) and a loss from the imported dinnerware of $200,000. What is Tanweer's DPAD?

A) None.
B) $33,000.
C) $66,000.
D) $99,000.
E) None of the above.