Sarah Ham, operating as a sole proprietor, manufactures printers in the United States. For 2015,...

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Accounting

Sarah Ham, operating as a sole proprietor, manufactures printers in the United States. For 2015, the proprietorship has QPAI of $400,000. Sarah's modified AGI was $350,000. The W2 wages paid by the proprietorship to employees engaged in the qualified domestic production activity were $60,000.

Sarah's domestic production activities deduction (DPAD) for the year 2015 is $________

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