1. Sarah, married, owns and operates a single member LLC that provides accounting services to her clients. She files a joint return with her husband, Ethan. Her LLC reports $300,000 of qualified business income, W-2 wages of $100,000, and assets used in the LLC with an unadjusted basis of $75,000. Their taxable income before the QBI deduction is $285,000 (this is also their modified taxable income.) Their QBI deduction is: a. $0. b. $50,000. c. $57,000. d. $60,000. e. none of the above. 2. Evan, married, owns and operates a single member LLC that provides financial planning services to his clients. He files a joint return with his wife, Mikala. His LLC reports $540,000 of qualified business income, W-2 wages of $156,000, and assets used in the LLC with an unadjusted basis of $425,000. Their taxable income before the QBI deduction is $475,000 and their modified taxable income is $448,000. Their QBI deduction is: a. $0. b. $49,625. c. $78,000. d. $89,600. e. none of the above.