13- Sam owns a cottage that he rents to people on vacation. In the current year he rented the cottage for 90 days. What is the maximum number of days Sam can use the cottage before his expense deduction will be limited to his gross rental income?

a-9 days b-14 days c-0 days d-18 days

14- Sandy has qualified business income of $40,000 in 2020. His taxable income without net capital gains is $28,000. Sandys QBI deduction for 2020 is?

a-$5,600 b-$0 c-$13,600 d-$8,000