Melissa and Tom are married and file a joint return. Their taxable income before the QBI deduction is $530,000 (this is also their modified taxable income). They have $410,000 in QBI from a bakery they own. They paid their six employees $90,000 in W2 wages. They lease the building the bakery is located in; however, they have equipment with an unadjusted acquisition basis of $200,000. Their QBI deduction is:

a.$45,000.

b.$106,000.

c.$27,500.

d.$82,000.

e.$22,500.