Sabrina Is Single and Has Taxable Income of $195,700 of Which

Multiple Choice

Sabrina is single and has taxable income of $195,700 of which $140,000 is attributable to her consulting sole proprietorship. She paid W-2 pages to her employees of $75,000. If the threshold amount for 2018 is $157,500, what is Sabrina's qualified business income deduction?

A) $39,500
B) $28,000
C) $20,360
D) $5,600