Iago and Joseba Corporations are members of an affiliated group but do not file a consolidated return. Iago manufactures a machine at a cost of $12,000 and sells it to Joseba for $15,000. Joseba incurs additional cost of $4,000 for marketing and then sells the machine to an unrelated customer for $25,000. a. The QPAI deduction is based on ??? b. Assume the same facts as above except that the parties are not related. Iago has QPAI of