Can someone show me how to calculate part B? Thanks.

Jennifer is a CPA and a single taxpayer using the standard deduction. In 2019, her CPA practice generates qualified business income of $162,200 and she has no other income or losses. Jennifer's taxable income before the QBI deduction is $150,000 ($162,200 - $12,200 standard deduction). Jennifer employs an administrative assistant in her practice and pays him $75,000 in wages. The unadjusted basis of depreciable assets employed in the practice total $30,000. If amount is zero, enter "O". Assume the QBI amount is net of the self-employment tax deduction. a. What is Jennifer's qualified business income deduction? $ 30,000 Feedback b. Determine Jennifer's qualified business income deduction if her CPA practice generates qualified business income of $312,200