Deloris, a single taxpayer, operated a manufacturing business as a S corporation in which she owned 100% of the stock. Information related to the business and Deloris is presented below. Qualified business income from the manufacturing business was $300,000. Taxable income before the Qualified Business Income deduction was $350,000. W-2 wages of the manufacturing business were $280,000. Unadjusted depreciable property was $1,000,000. What is her Qualified Business Income deduction? Group of answer choices: A $0 B. $95,000 C. $140,000 D. $60,000 E. $70,000