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Donna, who is single, is a sole proprietor who owns and operates a small boutique. After taking into account the deductible portion of her self

Donna, who is single, is a sole proprietor who owns and operates a small boutique. After taking into account the deductible portion of her self-employment tax, her 2024 qualified business income (QBI) is $50,000. She has no other deductions attributable to her business. Donn'a only other income for the year is $450 in interest income from a personal saving account (unrelated to her business). She will claim the standard deduction, and her 2024 taxable income before the QBI deduction is $35,850. What is Donna's 2024 QBI deduction?
A. $0; she is not elegible for the deduction.
B. $7,170
C. $10,000
D. $10,900

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