Joseph and Rachel are married and earn $223,700 a year, which includes $93,700 in wages from Josephs job managing a theater, and $130,000 of net income from Rachels clothing store (which is simply a sole proprietorship business reported on her Schedule C). In addition, the couple has a $150,000 portfolio, that produced $3,000 of qualified dividends and $2,000 of real estate investment trust (REIT) income in the past year. The couples total income is $228,700, of which $132,000 (including Rachels business income and the REIT income) is qualified business income (QBI). In 2023, the couple will be eligible for a $27,700 standard deduction, reducing their $228,700 of income down to only $201,000. In addition, they will receive a qualified business income (QBI) deduction for what amount? A. $0 B. $13,200 C. $26,400 D. $52,800