Sam works part-time and owns X-Corp, a small business. For 2021, X earned taxable income of $80,000 and Sam had total gross income of $93,000, $19,000 of which was a long-term capital gain. Sam's qualified business income deduction for 2021 is: a. $14,200 b. $14,800 c. $16,000 d. $18,600

I cant get my math right can you show the equation?