Coaltail Corporation earns domestic production gross receipts of $2 millionand incurs allocable expenses of $1.5 million. In addition, Coaltail has$400,000 of income from other sources.

a) What is Coaltail's qualifying production activities income for the Year?

$_______

b) What is Coaltail's taxable income before the U.S. production activitiesdeduction?

$__________

c) What is the amount of the U.S. production activities deduction?

$________