Rachel Operates a Sole Proprietorship That Earns $200,000 of Qualified

Multiple Choice

Rachel operates a sole proprietorship that earns $200,000 of qualified business income after deducting salaries of $60,000.The sole proprietorship is not a specified service business.She files a single tax return for 2019.Assume her taxable income before the QBI deduction is $230,000.Rachel's QBI deduction for 2019 is:

A) $-0-.
B) $30,000.
C) $35,000.
D) $46,000.
E) $52,000.