For taxpayers using the single filing status whose taxable income exceeds the QBI threshold plus $50,000, their QBI deduction is limited to:

a. 20% of QBI

b. The lesser of 20% of QBI, orthe greater of 50% of total wages paid by the qualified business or 25% of total wages paid plus 2.5% of the unadjusted basis of depreciable property.

c. the sum of 50% of total wages paid by the business to its employees

d. 25% of total wages paid plus 2.5% of the unadjusted basis of depreciable property.