United States tax laws

Rachel is a 30% partner in BBC Partnership, which operates a "qualified trade or business" for purposes of the qualified business income deduction. Rachel's distributive share of BBC's ordinary income this year is $90,000. She also received a guaranteed payment for services of $15,000 and a cash distribution of $10,000 from BBC this year. If Rachel's modified taxable income for purposes of the qualified business income deduction is $130,000, her qualified business income deduction this year a. $18,000 b. $20,000 C. $21,000. d. $23,000. e. none of the above