The plaintiff, Smith Corona, was the last remaining manufacturer of portable electric typewriters in the United States. An action was brought to challenge the method used by the International Trade Administration to determine whether the Japanese typewriter companies Brother and Silver Seiko had engaged in dumping in the United States. The typewriters in question were sold in Japan (the home market) under different circumstances of sale than in the United States. In Japan, Silver Seiko provided volume rebates to its customers based on total sales of all merchandise sold. Brother incurred advertising expenses in Japan, as well as expenditures for accessories that accompany typewriters sold in Japan but not in the United States. The ITA subtracted these amounts from foreign market value in calculating the dumping margin. Was the ITA correct?