Alyssa's 2022 taxable income exceeds $170,050 and thus she is required to phase out her QBI deduction. What is the phase-out calculation?Alyssa's 2022 taxable income exceeds $170,050 and thus she is required to phase out her QBI deduction. What is the phase-out calculation? 

a. 50 percent of the amount over $170,050 

b. The lesser of 50 percent of business wages or 25 percent of wages plus 2.5 percent of the unadjusted basis of qualifying property 

c. 50 percent of taxable income without the QBI deduction 

d. The greater of 50 percent of business wages or 25 percent of wages plus 2.5 percent of the unadjusted basis of qualifying property