For taxpayers whose taxable income exceeds the QBI threshold plus $50,000 or $100,000 for married filing joint, their QBI deduction is limited to which of the following?

- 20% of qualified business income.

-the sum of 50% of total wages paid by the business to its employees.

-25% of total wages paid plus 2.5% of the unadjusted basis of depreciable property.

-the lesser of 20% of QBI; or the greater of: 50% of total wages paid, or 25% or total wages paid plus 2.5% of the unadjusted basis of depreciable property.