Scott is a $20-$percent partner in the Candle Partnership. In $2022,$ Candle paid W$-2$ wages of $$28,000$ and held qualified property of $$620,000.$ In $2022,$ Scott's QBI deduction is

subject to the wage limitation due to his income. If Candle allocates wages and qualified property in accordance with partnership interest, what will Scott be allocated of W$-2$ wage

and qualified property to compute his wage limitation$?$

a$.$ $$0$ of wages and $$310,000$ of property

b$.$ $$28,000$ and $$620,000$

C$.$ $$5,600$ and $$124,000$

d$.$ $$14,000$ of wages and $$310,000$ of property