acob is a member of WCC $($an LLC taxed as a partnership$).$ Jacob was allocated $$110,000$ of business income from WCC for the year. Jacob's marginal income tax rate is $37$ percent. The business allocation is subject to $2\mathrm{.}9$ percent of self$-$employment tax $($Jacob has salary in excess of the wage base limitation$)$ and $0\mathrm{.}9$ percent additional Medicare tax.

Note: Round your intermediate calculations to the nearest whole dollar amount.

b$.$ What is the amount of tax Jacob will owe on the income allocation if the income is qualified business income $($QBI$)$ and Jacob qualifies for the full QBI deduction?