Can someone help me with how this answer was developed? see below

How did the TCJA alter the relative preferences in terms of organizational form? Illustrate this using a simple example where a business has pretax taxable income of $100 and operates: a. A C corporation subject to a 21% tax rate, that pays out all after-tax earnings as dividends, and in which the shareholders are all taxable at 20% on qualified dividends and 37% on ordinary income b. A pass-through that does not qualify for the QBI deduction c. A pass-through that does qualify for the QBI deduction