(LO5) Abe is the sole shareholder and President of Lincoln, Inc., an \(S\) corporation that is a qualified trade or business. In 2023, Lincoln has net income of \(\( \$ \) 330,000\) after deducting Abe's salary of \(\( \$ \) 75,000\). Lincoln also pays Abe dividends of \(\( \$ \) 60,000\). What is Abe's qualified business income? a. \(\( \$ \) 0\) b. \(\( \$ \) 75,000\) c. \(\( \$ \) 330,000\) d. \(\( \$ \) 405,000\)