A taxpayer owns an interest in a partnership which rents property. This is his sole source of income and produces defined taxable income. Together, he receives $70,000 of rental income. One of the properties sold during the year which gives the taxpayer $50,000 of capital gains income of a long-term nature. What amount of QBID is available on this income? (Favorably assume all other tests are met) Select one: a. $14,000 b. $0 c. $24,000 d. $10,000