explain please!

_3. Lisa and John, who file a joint return, own a small strip center that various businesses rent (pizza parior, barber shop, liquor store, and dry cleaners). Their net rental income for the year is $200,000. The cost (before depreciation of the rental property is $1 million. Meanwhile, their taxable income this year (before the $ 199A deduction) is $475,000. They pay an individual a salary of $500 per month ($6,000 per year) to manage the building. Which of the following statements is correct? The couple a. Is not eligible for the qualified business income deduction since it is not a ma c turing business but a rental business. 20 ( CO) b. May claim a qualified business income deduction of $40,000. .50 0 C. May claim a qualified business income deduction of $26,500.- d. May claim a qualified business income deduction of $3,000. 40000 3000 25 (1.000.000) 0.7 Needle Tip 6. Z operates a framing shop which primarily sells picture frames. He operates the bus S corporation. He has one part-time employce whom he pays a salary of $30,00 draws a salary of $150,000 He owns the building where the shop is located. He p several years ago for $100,000. After taking several years of depreciation, the b property is $70,000. The shop's taxable income for the year was $300,000. His business income deduction is 20 SODOD) = P20000 a. $45,000 SOODOO TODO 25 0 250000) c. $60,000 PC 1 50 d. $90,000 7000000000 3000 530000) TDD ) 10000 b. 347.500 SX1000