In each of the following independent situations, determine the DPAD for 2017 for the corporation involved.

	Taxpayer	QPAI	TI		W-2 Wages
a.	White	$800,000	$600,000		$120,000
b.	Red	400,000	500,000		20,000
c.	Black	900,000	900,000	*	300,000
d.	Purple	700,000	900,000		200,000
e.	Orange	900,000	900,000		200,000	**

*Does not include a $100,000 NOL carryover from the previous year.
**Only $60,000 relates directly to manufacturing activities.

The DPAD for 2017 for the corporation involved is:

a.	White	$
b.	Red	$
c.	Black	$
d.	Purple	$
e.	Orange	$