Subject Tax accounting

Campbell a single taxpayer, has $400,000 of profits from her general store that she operates as a sole proprietorship. She has $100,000 of employee wages, $40,000 of qualified property, and $500,000 of taxable income before the deduction for qualified business income. How much is Campbell's deduction for qualified business income?

A) $80,000

B)$0

C) $100,000

D) 26,000

E) $50,000