Jeff and Crystal are married taxpayers filing jointly, with taxable income of $290,000 (not including the qualified business income [QBI] deduction). Included in the taxable income is $10,000 of net long-term capital gain from a securities sale. Jeff owns a manufacturing firm as a sole proprietorship. The net income from the sole proprietorship is $270,000. What is the amount of Jeff's QBI deduction?

A)

$56,000

B)

$54,000

C)

$0

D)

$58,000