Deloris, a Single Taxpayer, Operated a Manufacturing Business During 2018 $\$ 300,000$

Deloris, a single taxpayer, operated a manufacturing business during 2018 as a S corporation in which she owned 100% of the stock. Information related to the business and Deloris is presented below.
What is her Qualified Business Income deduction?
- Qualified business income from the manufacturing business was $\$ 300,000$ .
- Taxable income before the Qualified Business Income deduction was $\$ 350,000$ .
- W- 2 wages of the manufacturing business were $\$ 280,000$ ..
- Unadjusted depreciable property was $\$ 1,000,000$

A) $0
B) $60,000
C) $70,000
D) $95,000
E) $140,000