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Bubba, a married taxpayer, operates a Carwash as a sole proprietor. The business has no employees (its a coin operated facility). During 2020, Bubbas qualified

Bubba, a married taxpayer, operates a Carwash as a sole proprietor. The business has no employees (its a coin operated facility). During 2020, Bubbas qualified business income is $110,000 [this is his Schedule C (Form 1040) net income net of his self-employment tax deduction]. Bubbas AGI is $274,800, which includes wages earned by his spouse working at the bank, but no other income. He and his spouse claim the standard deduction ($24,800). What is the qualified business income deduction that can be claimed by Bubba and his wife on their joint income tax return?

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