In 2019, Kendra Has Taxable Income Before the QBI Deduction

In 2019, Kendra has taxable income before the QBI deduction of $274,000. Kendra is single and has income from her law firm (a sole proprietorship operating as an LLC) of $200,000. Her law firm paid wages of $82,000 and has qualified property of $20,000. What is Kendra's QBI deduction?

A) $0.
B) $21,000.
C) $40,000.
D) $41,000.
E) $54,800.