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Charlotte is a partner in, and sales manager for, CD Partners, a domestic business that is not a specified services business. During the tax year,

Charlotte is a partner in, and sales manager for, CD Partners, a domestic business that is not a "specified services" business. During the tax year, she receives guaranteed payments of $161,400 from CD Partners for her services to the partnership as its sales manager. In addition, her distributive share of CD Partners' ordinary income (its only item of income or loss) was $96,840. What is Charlotte's qualified business income?

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