In 2019, Gloria, a single taxpayer, receives a Schedule K-1 from a partnership she is invested in. The K-1 reports ordinary business income of $40,000, dividend income of $500, tax-exempt interest of $300, and a guaranteed payment to Gloria of $10,000. Gloria’s taxable income before the QBI deduction is $87,000. What is Gloria’s QBI deduction? 

a. $17,400 

b. $10,160 

c. $10,000 

d. $8,160 

e. $8,000