Donald owns a landscaping business (not a specified service) as a sole proprietor. In 2021 , the business had gross business income of $380,000, and business expenses of $92,000, which included wages paid of $60,000. The business had qualified business property of $320,000 in 2021 . Daisy, Donald's wife, had total wages of $105,000. They had no other income, no dependents, and they want to take the standard deduction for 2021. Required: Answer the following questions, showing all calculations (record answers on answer sheet): 1. What is Donald and Daisy's taxable income before the QBI deduction? 2. What is Donald and Daisy's Qualified Business Income (QBI)? 3. What is Donald and Daisy's Qualified Business Income Deduction