Fred is an individual who has Domestic Production Gross Receipts (DPGR) of $100,000 and Modified Adjusted Gross Income of $50,000 in 2014. His COGS allocable to the DPGR is $50,000 and he has other direct and indirect costs allocable to DPGR of $10,000. Fred paid $20,000 of W-2 wages in the tax year.

Compute Freds Production Activities Deduction for 2014.