Orange, Inc., a calendar year C corporation, has $800,000 of qualified production activities income (QPAI) and $950,000 of total taxable income in 2017. All of the QPAI was produced by Orange’s manufacturing plant, which relies mainly on a temporary employment agency for its workforce, employing only two W–2 employees who in aggregate earned $140,000 in 2017. Orange also has an office in Mexico, which is unrelated to its domestic manufacturing plant and which employs one W–2 employee, who earned $75,000 in 2017. What amount of domestic production activities deduction may Orange claim on its 2017 corporate tax return?

a. $73,350

b. $72,000

c. Depends on wages paid by employment agency

d. $70,000