Green Corporation manufactures skirts and blouses in the United States. The domestic production gross receipts (DPGR) derived from the manufacture of one skirt is $12, and the DPGR from one blouse is $10. The cost of goods sold is $5 for one skirt and $6 for one blouse. Other allocated costs are $1 for one skirt and $5 for one blouse. What amount of qualified production activities income (QPAI) is available to Green for calculating the domestic production activities deduction (DPAD)?

Green net the two items to arrive at the QPAI. Therefore, Green’s QPAI is $.