Ella, a single taxpayer, operates a gardening shop as a sole proprietor. The business has 3 employees who are paid a total of $110,000 during 2020. Assume that the business has no significant assets. During 2020, the business generates $156,000 of income and Ellas taxable income before the QBI deduction is $162,000

1. What is Ellas qualified business income deduction?
2. What is Ellas qualified business income deduction if the facts are the same except that the business income is $320,000 and Ellas taxable income before the QBI deduction is $350,000?