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Audrey is a single sole proprietor who owns and operates an accounting business, a business considered an SSTB . She has no REIT or PTP

Audrey is a single sole proprietor who owns and operates an accounting business, a business considered an SSTB. She has no REIT or PTP interests. She has no capital gains or losses and, after allowable deductions not relating to her business, her total taxable income for 2023 is $110,000. The applicable taxable income threshold in 2023 is $182,100. The business's QBI is $100,000. What is her pass-through deduction, if any?

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