Bethany has $$540,000$ of QBI from her accounting practice $($a sole proprietorship$).$ Bethany's proprietorship paid $$156,000$ in W$-2$ wages and has $$425,000$ of qualified property. Bethany and her spouse file a joint return and their Modified Taxable Income is $$465,000.$ Their taxable income before the QBI deduction is $$475,000.$ What is their QBI deduction for $2023?$

a$)$ $$78,000$

b$)$ $$108,000$

c$)$ $$93,000$

d$)$ $$0$