Leon and Jackie are married and file a joint return. Leon is self-employed, building websites for other businesses. Jackie is finishing medical school and has no reportable income. They take the standard deduction for the current year. They report QBI income from Leon's business of $80,000. Their taxable income before the Q deduction is $55,600. What is their QBI deduction for the current year and is it a deduction for AGI or a deduction from AGI? O Their deduction is 30 because they took the standard deduction for the year. O $11,120 for AGI O $11,120 from AGI O $16,000 for AGI O $16,000 from AGI