Bethany has $540,000 of Qualified Business Income (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) $93,000
c) $108,000
d) $0