2021 tax year

Kelsey owns a floral shop as a single-member LLC. She is a single cash basis, calendar year taxpayer. For the year, she had the following information: Ordinary income from LLC $200,000 Taxable income $180,000 Modified taxable income 5178,000 W-2 wages paid to employees $45,000 Qualified property basis $15,000 SE tax deduction 521,290 IRA contributions $4,000 What is her QBI deduction? $35,742 $31,743 535,600 $3.999