The gross receipts from which of the following activities would not qualify as domestic production gross receipts (DPGR)?

a) Receipts from an architectural consultation by the taxpayer in Austin, TX, about the construction of a building in Mexico.
b) Sale of corn grown in Durand, MI, when the taxpayer did not participate in 5% of the procedures required to grow the corn.
c) Sale of a house that was constructed in Miami, FL, by the taxpayer.
d) Sale of a qualified movie that was filmed by the taxpayer in Minnesota.

Ans: a) Receipts from an architectural consultation by the taxpayer in Austin, TX, about the construction of a building in Mexico.