Jason and Paula are married. They file a joint return for 2019 on which they report taxable income before the OBI deduction of $200,000. Jason operates a sole proprietorship, and Paula is a partner in the PQRS Partnership. Both are a qualified trade or business and neither is a specified services business. Jason's sole proprietorship reports $150,000 of net income, W-2 wages of $45,000, and has qualified property of $50,000 Paula's partnership reports a loss for the year, and her allocable share of the loss is $40,000. The partnership reports no W-2 wages and Paula's share of the partnership's qualified property is $20,000. What is the qualified business income deduction for the year? a $11.750. b. 522,000. c. $0 d. $30,000 e. None of these choices are correct