11-28 Calculating the QBI deduction. J, a single taxpayer, receives the following allocations from two S corporations in the current year.

a. Compute J's QBI deduction if taxable income (before the QBI deduction) is $150,000.

b. Compute J's QBI deduction if taxable income (before the QBI deduction) is $250,000.

c. Compute J's QBI deduction if taxable income (before the QBI deduction) is $200,000.

Income \begin{tabular}{rrr} SC1 & \multicolumn{1}{c}{SC2} \\ & & $40,000 \\ 60,000 & & 9,000 \\ & & 120,000 \end{tabular} W-2 wages Qualified property