Ellie (a single taxpayer) is the owner of a sole proprietorship, which reports QBI of $900,000 and is not a "specified services" business. The proprietorship paid total W-2 wages of $300,000, and the total unadjusted basis of property held by ABC is $30,000. Ellie's taxable income before the QBI deduction is $940,000 (this is also her modified taxable income).What is Ellie's QBI deduction for 2018?

a.$75,750.

b.$148,000.

c.$150,000.

d.$180,000.

e.$188,000.