Taylor, a Single Taxpayer, Has Taxable Income Before the QBI

Taylor, a single taxpayer, has taxable income before the QBI deduction of $187,500. Taylor, a CPA, operates an accounting practice as a single member LLC (which he reports as a sole proprietorship) . During 2018, his proprietorship reports net income of $150,000 and W-2 wages of $125,000 and $10,000 of qualified property. What is Taylor's qualified business income deduction?

A) $-0-.
B) $12,000.
C) $30,000.
D) $31,500.
E) None of the above.