Rachel is an accountatn who practices as a sole proprietor. this year, Rachel had net business income of $200,000 from her practice. Assume that Rachel pays $50,000 wages to he remployees, she has $20,000 of property (unadjusted basis of equipment she purchased last year), has no capitla gains, and her taxable income before the deduction for qualified business income is $140,000 Calculate Rachel's deductions for qualified business income.