Cream, Inc

Cream, Inc.'s taxable income for 2012 before any deduction for an NOL carryforward of $30,000 is $70,000.Cream's qualified production activities income (QPAI) is $60,000.What is the amount of Cream's domestic production activities deduction (DPAD) for 2012?

A) $1,200.
B) $1,800.
C) $2,400.
D) $3,600.
E) None of the above.