T, an ophthalmologist, sees patients with problems with their eyes, and this year earned $300,000. Adjacent to his practice, T also has an optical shop, a separate business from which he derives income from selling glasses and contact lenses, $100,000 this year. He and his wife a joint return and their taxable income for the year was $425,000. Which of the following statement is correct? a. All of T's income is qualified business income b. None of T's income is qualified business income c. All of the income from the optical shop is qualified business income but none of the income from his ophthalmology practice is qualified business income. d. All of T's income from his ophthalmology practice is qualified business income but none of the income from the optical shop is qualified business income