I already have the answer to this because it is from a practice exam but I am struggling with the calculation. Can you help me?

I already have the answer to this because it is from a practice exam but I am struggling with the calculation. Can you help me?

A corporation reports the following information for the current year: 

The operating expenses for the corporation include $100,000 in wages paid in the United States reported in box 1 of the company’s Form W-3. Gross income and expenses are from domestic production activities. 

What is the amount of the corporation’s domestic production activity deduction?

$31,500

$32,400

$36,000

$50,000