39. Jenna Parker owns and manages her single-member LLC, which provides a wide variety of financial services to her clients. She is married and will file a joint tax return with her spouse, Paul. Her LLC reports $ 300,000 of net income, W-2 wages of $ 120,000, and assets with an unadjusted basis of $ 75,000. Their taxable income before the QBI deduction is $ 285,000 (this is also modified taxable income). What is their QBI deduction for 2021? a. $-0- b. $ 57,000. C. $ 60,000. d. $ 70,000. e. None of these