Sarah Is a 25% Partner in a Partnership That Produces

Multiple Choice

Sarah is a 25% partner in a partnership that produces $750,000 ordinary income from manufacturing a product, her share of partnership income is $187,500. The partnership paid $150,000 of W-2 wages. Sarah is single and has taxable income of $500,000. What is Sarah's qualified business income deduction for 2018?

A) $7,500
B) $18,750
C) $30,000
D) $45,000