Kalli, who is single, is a partner in an accounting partnership with one other owner. Kallis share of partnership income is $40,000 and her total taxable income (excluding the QBI deduction) is $130,000, placing her in the 24% marginal rate bracket. What is Kallis net tax rate on the partnership income factoring in the Section 199A qualified business income deduction?

a. 4.8%.

b. 19.2%.

c. 22%

d. 24%.