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2. Jansen, a single taxpayer, owns and operates a restaurant (as a sole proprietorship The has $187.500 of qualified property, and $437,850 in net income

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2. Jansen, a single taxpayer, owns and operates a restaurant (as a sole proprietorship The has $187.500 of qualified property, and $437,850 in net income (all of which is qualified business income). Jansen has no other items of income or loss and will take the standard deduction. What is Jansen's qualified business income deduction

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