theater, and $130,000 of net income from Rachel's clothing store (which is simply a sole proprietorship business reported on her Schedule C). In addition, the couple has a $150,000p $2,000 of real estate investment trust (REIT) income in the past year. The Joseph and Rachel are married and earn $220,000 a year, which includes $90,000 in wages from Joseph's job managinga couple's total income is $225,000, of which $132,000 (including Rachel's business income and the REIT income) are Qualified Business Income. In 2 will be eligible for a $24,000 standard deduction, reducing their $225,000 of income down to only $201,000. In addition, they will receive a qualified business income (QBI) deduction for what amount? O A. 50 . $13.200 C. $26.400 D.$52.800