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Maria Corporation manufactures and sells ceramic dinnerware. The company also sells dinnerware that is purchased from unrelated foreign producers. During the tax year 2012, Maria

Maria Corporation manufactures and sells ceramic dinnerware. The company also sells dinnerware that is purchased from unrelated foreign producers. During the tax year 2012, Maria had a U.S. profit of $1.2 million (QPAI) and a profit from the imported merchandise of $100,000. Which is Maria's DPAD?

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