A toy store is organized as a partnership with four partners who split an equal profits interest in the company, Chris, Daniel, Steve, and Chelsea. As of the end of the partnerships prior tax year, the four partners had the following, respective ending outside tax bases: $30,000, $10,000, $25,000, and $45,000.

During the current tax year, the following occurred with the partnership: Received $100,000 for toy store sales made during the year Incurred $30,000 in tax MACRS depreciation on equipment purchased during the year Paid $80,000 in wages for employees (none of which are partners) Paid $5,000 in cash distributions to each of its partners Paid $2,000 in penalties for filing its Federal tax return late Paid $20,000 on interest on its debt but didnt pay off any principal (ignore any limits on interest deductions) Received $2,000 in interest income from a municipal bond it held for the city of Fairfax Ignoring the information for the specific business activity about and each partners profits interest percentage, assume that Chris, Daniel, Steve, and Chelsea are allocated the following amounts of qualified business income (QBI) in the current year: $20,000, $30,000, $40,000, and $50,000, respectively.

Ignore QBI limitations based on wages and potential phase-outs of the deduction based on the partners wealth. In other words, assume the partner gets the full amount of QBI deduction potentially available. Note: Enter QBI amount as positive value or 0 if no QBI deduction is allowed.

The amount of QBI deduction that each partner will take on his personal tax returns is $_______