Annika has $$200,000$ of QBI from her neighborhood clothing store $($a sole proprietorships$).$ Her proprietorship paid $$30,000$ in W$-2$ wages and has $$20,000$ of qualified property. Annika's spouse earned $$50,000$ of wages as an employee, they earned $$20,000$ of interest income during the year, and they will be filing jointly. What is their QBI deduction for $2023?$

A$.$ $$0$

B$.$ $$40,000$

C$.$ $$50,000$

D$.$ $$54,000$

It says that the answer is B$.$ Can you please provide in detail how to get that answer.