In 2016, Loftis, Inc., a calendar year taxpayer, has QPAI of $4.5 million and taxable income of $3.1 million. Because Loftis outsources much of its work to independent contractors, its W-2 wage base, which for Loftis is related entirely to production activities, is $214,000. What is Loftis, Inc.'s DPAD for 2016?