An individual taxpayer received a Schedule K-1, Partner's Share of Income, Deductions, Credits, etc. from a small partnership, in which the taxpayer owns a 50 percent interest. The qualified business income amount attributable to the taxpayer is $70,000. That is the taxpayer's only qualified business income, and the taxpayer has no capital gains or other investments. Ignoring the W2 limitation, what is the net amount of increase to taxable income from the partnership income? $0 $14,000 $56,000 $70,000