Renee manufactured and sold a gadget, a specialized asset used by auto manufacturers that qualifies for the domestic production activities deduction. Renee incurred $26,800 in direct expenses in the project, which includes $1,600 of wages Renee paid to employees in the manufacturing of the gadget.

What is Renee's domestic production activities deduction for the gadget in each of the following alternative scenarios?

a.	Renee sold the gadget for $32,700 and she reported AGI of $91,200 before considering the manufacturing deduction.

b.	Renee sold the gadget for $43,200 and she reported AGI of $6,800 before considering the manufacturing deduction.

c.	Renee sold the gadget for $64,500 and she reported AGI of $66,000 before considering the manufacturing deduction.