Amos began a business, Silver, Inc., on July 1, 2011. The business extracts and processes silver ore.

Question:

Amos began a business, Silver, Inc., on July 1, 2011. The business extracts and processes silver ore. During 2014, Amos becomes aware of the domestic production activities deduction (DPAD) and would like to take advantage of this deduction. Identify the relevant tax issues for Silver, Inc?