Which of the following is the overall limitation to the qualifying business income (QBI) deduction? a. Lesser of: 50 percent of combined QBI or 20 percent of the taxpayer's taxable income in excess of net capital gain b. Lesser of: combined QBI or 20 percent of the taxpayer's taxable income in excess of net capital gain c. Lesser of: 50 percent of W-2 wages or 25 percent of W-2 wages plus 2.5 per- cent of the unadjusted basis of qualified property d. Taxable income limitations based on filing status