Alice Delvecchio is married and files a joint return with her

spouse, Chris Delvecchio. Alice operates a small family

restaurant called D$\text{'}$s Pizza as a sole proprietor $($taxpayer

identification number $565-22-4321).$ She pays wages of

$$36,000,$ has qualified property with a basis of $$67,000,$ and

the QBI from the restaurant is $$100,000.$ Chris has wages of

$$270,000$ and their joint taxable income before the QBI

deduction is $$386,000$ and includes $$12,000$ of qualified

dividends.