Tammy has $200,000 of qbi from her neighborhood clothing store (a sole proprietorship). tammy's proprietorship paid $30,000 in w-2 wages and has $20,000 of qualified property. tammy's spouse earned $50,000 of wages as an employee, they earned $20,000 of interest income during the year, and will be filing jointly. what is their qbi deduction for 2018?
a. $-0-
b. $40,000
c. $50,000
d. $54,000