Please show all calculations.

12. Sneha is a 50% shareholder in an Scorporation. In the current year, she is reporting $15,000 of salary, $1,500 of interest income, $50,000 of qualified business income from the corporation and $10,000 of long-term capital gain. Sneha's taxable income before the qualified business income deduction is $55,000. Sneha will be allowed a QBI deduction of A) $9,000 B) $10,500. C) $11,000 D) $15,300