31. QBI deduction (Obj. 7) Carl and Jeanne are married and file a joint return. In 2020 Jeanne has $138,000 of income from a qualifying business. They have $90,000 of qualified dividends. They have $12,000 of deductible contributions to IRAs, $6,000 of which is attributable to Jeanne's business, and $42,000 of itemized deductions. a. Their taxable income, before the QBI deduction, is: b. The deduction based on Jeanne's income, without considering the taxable income limitation is C. The taxable income limitation is: d. The QBI deduction is: e. Taxable income after all deductions is