Grace is single and her share of qualified business income from a partnership is $95,000. Her total taxable income from all sources, before taking the 20% deduction for QBI, is $102,000. What is the amount of the Section 199A qualified business income deduction that Grace can take this year?

Select one:

a. $16,600.

b. $7,000.

c. $19,000.

d. $20,400.