Max, a single taxpayer, is an engineer and practices as sole proprietor. This year Max net business income of $400k (net of associated for AGI sel-employement tax deduction) Assume that Max pays $300k in wages to her employees, has $150,000 of qualified property, and no capital gains or dividends. His taxable income before the deduction for qualified business income is 350k. What is Max deduction for qualified business income (QBI)?

A. 400K

B. 80K

C. 78,750

D 70,000

E. None of above