Trevor is a partner at an architecture firm and his share of business income this year is $230,000. His allocation of wages paid by the firm is $180,000 and his allocation of property is $75,000 (unadjusted basis of equipment, all purchased within past two years). Assume Trevor has no other business income and no capital gains or qualified dividends. His taxable income before the deduction for qualified business income is $162,000. What is Trevor's deduction for qualified business income? $90,000$32,400 None of the choices are correct. $46,875$46,000