Rahim owns and manages their single-member LLC, which provides a wide variety of financial servces to their clients.  They are married and will file a joint tax return with their spouse, Anya.  In 2023, the LLC reports $150,000 of net income, W-2 wages of $60,000 and assets with an unadjusted basis of $40,000.  Their taxable income before the QBI deduction is $142,500, same as their modified taxable income.  What is their QBI deduction for 2023?

 

	a.	$35,000
	b.	$0
	c.	$28,500
	d.	$30,000
	e.	None of the choices presented are correct.