$29.$ Jill $($single$)$ is the sole member of an LLC which operates an accounting practice$($SSTB$).$ The LLC pays wages of $$65,000.$ Jill$$s modified taxable income for $2023$ is $$100,000.$ Her QBI for her practice is $$150,000.$ Her QBI deduction for $2023$ is:

a$.$ $$0$

b$.$ $$30,000$

c$.$ $$20,000$

d$.$ $$20,000$ but reduced by the W$-2$ limitation

e$.$ $$30,000$ but reduced by the W$-2$ limitation