Pat's Taxable Income Exceeds $160,700 and Thus He Is Required

Pat's taxable income exceeds $160,700 and thus he is required to phase out his QBI deduction. The phase-out calculation is:

A) The greater of 50% of business wages or 25% of wages plus 2.5% of the unadjusted basis of qualifying property
B) The lesser of 50% of business wages or 25% of wages plus 2.5% of the unadjusted basis of qualifying property
C) 50% of taxable income without the QBI deduction
D) 50% of the amount over $160,700