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. Janet's 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 Janet's QBI deduction for the current year? $30,000 $25,000 $32,000 $60,000