Sarah is a 25% partner in a partnership that produces $750,000 ordinary income from manufacturing a product, her share of partnership income is $187,500. The partnership paid $150,000 of W-2 wages. Sarah is single and has taxable income of $500,000. What is Sarah's qualified business income deduction of 2018?

A) $18,750

B) $45,000

C) $7,500

D) $30,000