Sabrina is single and has taxable income of $195,700, of which $140,000 is attributable to her consulting sole proprietorship. She paid W-2 wages to her employees of $75,000. If the threshold amount for 2018 is $157,500, what is Sabrinas qualified business income deduction?

1)

$39,500

2)

$28,000

3)

$20,360

4)

$5,600