(LO5) In 2023, Cal, who is single, earns sole proprietor income of \(\( \$ \) 245,000\) generated from his law practice. He does not have any employees or qualified assets. Cal's modified taxable income is \(\( \$ \) 285,000\). How much is his QBI deduction? a. \(\( \$ \) 0\) b. \(\( \$ \) 49,000\) c. \(\( \$ \) 54,490\) d. \(\( \$ \) 57,000\)