BLANK is a member of BCC (an LLC taxed as a partnership). BLANK was allocated $155,000 of business income from BCC for the year. BLANK'S marginal income tax rate is 37 percent. The business allocation is subject to 2.9 percent of self-employment tax and 0.9 percent additional Medicare tax. (Round your intermediate calculations to the nearest whole dollar amount.)

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

tax owed if income is not QBI=

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

tax owed if income is QBI=

*please answer both for a positive rating*

(b. is not $16,307)