Tommy, a married taxpayer, operates a retail business as a sole proprietor. The business has three employees who are paid a total of $120,000. Assume that the business has no significant assets. The business generates $370,000 of income, and his taxable income before the QBI deduction is $475,000. What is Tommy's deduction for QBI ? $0 $95,000 $74,000 $60,000 $14,000