A business generate a certain amount of income that is classified as "qualified business income" (QBI) for purposes of Section 199A. The taxpayer seeking to claim a qualified business income deduction (QBID) has taxable income as shown below. The taxpayer is married filing a joint return. The business is a service business or a non-service business as shown below. In each situation, the W2 wages paid are $20,000 and the UBIA is $50,000. REQUIRED: Complete the blanks in the table for the allowed QBID. Do it for the 2022 tax year