Rachel operates a sole proprietorship that eams $200,000 of qualified business income after deducting salaries of $60,000. The sole proprietorship is not a specified service business. She files a single tax return for 2023 . Assume her taxable income before the QBI deduction is $250,000. Rachel's QBI deduction for 2023 is: \$-0. $30,000. $35,000. $46,000