Tanner, a single taxpayer, has taxable income before the QBI deduction of $190,700. Tanner, a lawyer, operates a law practice as a single member LLC (which he reports as a sole proprietorship). During 2020, his proprietorship reports net income of $160,000, W-2 wages of $125,000, and $10,000 of qualified property. What is Tanner's qualified business income deduction?

Group of answer choices:

$0

a) $28,250

b) None of these answers are correct

c) $14,238

d) $32,000

e) $14,464