Aaron Is the Sole Shareholder and CEO of ABC, Inc

Multiple Choice

Aaron is the sole shareholder and CEO of ABC, Inc., an S corporation that is a qualified trade or business. During the current year, ABC has net income of $325,000 after deducting Aaron's $100,000 salary. In addition to his compensation, ABC pays Aaron dividends of $250,000. What is Aaron's qualified business income?

A) $-0-.
B) $100,000.
C) $250,000.
D) $325,000.
E) None of these.