Jackie has qualified business income of $150,000 from an S corporation that paid her total of $40,000 of 32 W-2 wages and that has no qualified property. Jackie's spouse has $70,000 of W-2 income. The spouse has no other income. What is the 20% QBI deduction to be taken on their joint return? a $38,000 b $30,000 c $52,000 d $44,000