A, an unmarried individual, owns and operates a computer repair shop as a sole proprietorship. The business generated $100,000 in net taxable income from operations in 2020. A has no capital gains or losses. After allowable deductions not relating to the business, As total taxable income for 2020 is $81,000. The businesss QBI is $100,000, the net amount of its qualified items of income, gain, deduction, and loss.

What is As Sec. 199A deduction for 2020? ____________________

Assume the same facts as in Question 47 except that A also has $7,000 in net capital gain for 2020 included in the total taxable income of $81,000.

What is As Sec. 199A deduction for 2020? ____________________