Tammy has $200,000 of QBI from her neighborhood clothing store (a sole proprietorship). Her proprietorship paid $30,000 in W-2 wages and has $20,000 of qualified property. Tammys spouse earned $50,000 of wages as an employee, and the couple earned $20,000 of interest income during the year and will be filing jointly. What is their QBI deduction for 2019?

Zero $40,000 $50,000 $54,000 None of the Above