Janet, a single taxpayer, sells bakery goods as a sole proprietor. The qualified business income (QBI) from the business for the current year is $160,000. Janets taxable income before the QBI deduction is $300,000. In her baking business she has W-2 employee wages of $60,000 and unadjusted basis of depreciable assets totaling $400,000. What is Janets QBI deduction for the current year?

$30,000

$25,000

$32,000

$60,000