Dot is single and is a shareholder in Water Tower, Inc., an S-Corporation. Water Tower is Dots law practice. Dots 2020 share of net business income from Water Tower is $275,000. Dots share of wages paid by Water Tower to its employees is $80,000 and her share of unadjusted basis of qualified property is $1,000,000. Dots taxable income before the deduction for qualified business income is $350,000,including $75,000 of dividend income from a REIT. What is Dots QBI deduction?

a. $15,000

b. $45,000

c. $60,000

d. $70,000

e. None of these