In 2022, Vuong a single taxpayer, has $400,000 of profits (net of the deduction for self-employment taxes, the self-employed health insurance deduction, and the deduction for contributions to qualified self-employment retirement plans) from her novelty store, which Vuong operates as a sole proprietorship. Vuong has $100,000 of employee wages, $40,000 of qualified property, and $500,000 of taxable income before the QBI deduction. How much is Vuong's QBI deduction?

Multiple Choice $100,000 $80,000 $50,000 $26,000 $0