A Los Angeles filmmaker plans to make a movie called South Dakota in Iowa. Bruce Isacson chose the town of Earlham in Madison County and just west of Des Moines as the setting for his flick about a couple of high school students who end up with a surprise pregnancy. Isacson says Iowa makes a perfect double for the neighboring state of South Dakota. It is also the third film to also take advantage of Iowa's big tax incentives for filmmakers. A law from last year offers 50 percent tax credits for films shot in the state with budgets of at least $100,000. Iowa Film Office Director Tom Wheeler says he plans to tout Iowa's incentives next month at a trade show in Los Angeles.