Sarah,a single taxpayer,operates a sole proprietorship that sells boxed candies on the internet. For2020, the sole proprietorship has QBI of $205,000. Included in the QBI amount are W2 wages paid of $28,000 and the sole proprietorship has $100,000 of qualified property (i.e., for UB purposes). Lastly, Sarah's taxable income before the Section 199A deduction is $165,000.

What is Sarah's 2020 Section 199A deduction?

a.$33,000

b.$27,000

c.$40,082

d.$41,000