Orange, Inc., a calendar year C corporation, has $800,000 of qualified production activities income (QPAI) and $950,000 of total taxable income in 2017, All of the QDPAI was produced by Orange's manufacturing plant, which relies mainly on a temporary employment agency for its workforce, employing only two W-2 employees who in aggregate earned $140,000 in 2017. Orange also has an office in Mexico, which is unrelated to its domestic manufacturing plant and which employs one W-2 employee, who earned $75,000 in 2017, What amount of domestic production activities deduction may Orange claim on its 2017 corporate tax return? a. $73, 350 b. $72,000 c. Depends on wages paid by employment agency d. $70,000