A taxpayer has qualified business income of $50,000 from partnership A and a qualified business loss of $30,000 from partnership B. Wages allocable to the taxpayer’s interest in partnership A were $30,000. What is the pass-through income deduction the taxpayer is eligible for, assuming the taxpayer’s taxable income is $100,000, and she files married, filing jointly?
a. $0.
b. $4,000.
c. $6,000.
d. $15,000.