Tom O'Reilly $($aged $42)$ is a self$-$ employed financial consultant. His taxable income is $$465,000$ What is the amount of qualified business deduction that Tom and his wife can claim on their joint tax return for the current year?Assume that the threshold limit are as follows:Lower Limits $-$ $$182,100$ for single & others $/$ $$364,200$ for MFJUpper Limits $-$ $$232,100$ for single & others $/$ $$464,200$ for MFJA$)$$$0$B$)$$$30,000$C$)$$$86,000$D$)$$$56,000$