Yakko, who is married and files a joint return, is a shareholder in Animaniacs, Inc., a care dealership that is an S-corporation. Yakkos 2020 share of the net business income from this S-Corporation is $300,000. Yakkos share of wages paid by the dealership to its employees totaled $90,000 and his share of the unadjusted basis of qualified property is $150,000. Yakkos 2020 taxable income before the deduction for qualified business income is $500,000, including $250,000 of Long-term capital gains and $100,000 qualified dividends. He has no other qualified business income. What is Yakkos 2020 QBI deduction?

a. None of these

b. $45,000

c. $60,000

d. $26,250

e. $30,000