31. Rachel operates a sole proprietorship that earns $ 200,000 of qualified business income after deducting salaries of $ 60,000. The sole proprietorship is not a specified service business. She files a single tax return for 2020. Assume her taxable income before the QBI deduction is $ 230,000. Rachel's QBI deduction for 2020 is: a. $-0-. b. $ 30,000. c. $ 35,000. d. $ 46,000. e. $ 52.000