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. Ellies taxable income before the QBI deduction is $940,000 (this is also her modified taxable income).What is Ellies QBI deduction for 2018?

a. $75,750.

b. $148,000.

c. $150,000.

d. $180,000.

e. $188,000.