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Domestic Production Activities Deduction: Anniken Cassi, operating as a sole proprietor, manufactures digital cameras in the United States. For 2012, the proprietorship had qualified production activities income of $4,600,000. Anniken's modified AGI was $5,100,000. The W%u20132 wages paid by the proprietorship to employees engaged in the qualified domestic production activity were $815,000.Anniken's domestic production activities deduction (DPAD) for the year 2012 is $.

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