Exercise 15-18 (Algorithmic) (LO. 3, 4, 5) Maria and Javier are the equal partners in Marja, a partnership that is a qualified trade or business. In the current year, Marja had $309,000 of ordinary income after reporting $370,800 in guaranteed payments to Maria and Javier for their services to Marja ($185,400 each). a. What is Maria's and Javier's qualified business income? b. What is Maria's and Javier's qualified business income if Marja had $432,600 of ordinary income after reporting $185,400 in guaranteed payments to Maria and Javier ($92,700 each)?