(30" MCQ-12049 Calculate the taxpayer's qualifying business income deduction for a specified service trade or business: Filing status: Single Taxable income: $300,000 Net capital gains: $0 Qualified business income (QBI): $50,000 W-2 wages: $10,000 O $15,000 $5,000 $60,000 O $0 31" MCQ-03285 Which of the following types of expenditures is not subject to the uniform capitalization (UNICAP) rules? Compensation for manufacturing labor Cost of direct materials Administrative expenditures O Compensation for production supervisors 37" MCQ-08794 Calculate the taxpayer's qualifying business income (QBI) deduction for a qualified trade or business (QTB): Filing status: Single Taxable income before QBI deduction: $185,800 Net capital gains: $0 Qualified business income (QBI): $80,000 QTB's W-2 wages: $20,000 Assume the 2020 limitations apply. O $16,000 $10,000 $2,700 O $13,300 146") MCQ-03919 Briana has various items of income as follows: W-2 wages $24,000 Interest and dividends $3,000 Sole proprietorship income on Schedule C $98,000 Income from an S corporation from Schedule K-1 $12,000 Income as a limited partner from a limited partnership from Schedule K-1 $10,000 For purposes of the self-employment tax, what are the net earnings from self-employment? (Note: Please answer before the required 92.35% calculation performed on Schedule SE.) $98,000 $22,000 O $27,000 $10,000