46...Evergreen Inc. a C Corporations had the following transactions for the current year.

Gross income from operations.................................................................... $461,600

Expenses from operations............................................................................. 484,680

Dividends received from domestic corporations (15% ownership).............. 346,200

What is Evergreen Inc.'s dividends received deduction for the current year?

a.None of the above.

b.$161,560

c.$173,100

d.$346,200

2......Thad, a single taxpayer, has taxable income before the QBI deduction of $185,000. Thad, a CPA, operates an accounting practice as a single member LLC (which he reports as a sole proprietorship). During 2020, his proprietorship generates qualified business income of $148,000, W-2 wages of $111,000, and $8,800 of qualified property. Assume the QBI amount is net of the self-employment tax deduction. If required, round any division to two decimal places. Round your final answer to the nearest dollar.

What is Thad's qualified business income deduction? ________________