Monique and Tomas 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 W-2 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. $106,000. b. $82,000. c. $27,500. d. $22,500. e. $45,000