Patricia Is a 25% Owner and an Active Member in the PBK

Patricia is a 25% owner and an active member in the PBK LLC, which operates a "qualified trade or business" for purposes of the deduction under § 199A.Patricia's distributive share of "qualified income" from the LLC is $250,000 for the year the LLC's income is $1,000,000) .Her share of the LLC's W-2 wages is $40,000, plus she received a guaranteed payment for services of $30,000.Her share of the LLC's "unadjusted basis immediately after acquisition of qualified property" is $1,200,000.How much is her qualified business income for this separate trade or business?

A) $20,000.
B) $35,000.
C) $40,000.
D) $47,500.
E) $50,000.