A taxpayer runs a sole-proprietorship earning a net $75,000 during the year. They also received a brokerage statement with $1,200 in net capital gains and $250 in REIT dividends. The taxpayer has an overall taxable income of $58,501 before considering his QBID deduction. What is the amount of his eligible QBID deduction for TY2021?

a. $11,460 (20% of taxable income limitation after subtracting cap gains)

b. $13,390 (20% of net SE plus 20% of REIT dividends)

c. $15,000 (20% of net SE)

d. $11,700 (20% of taxable income limitation)