For part (b), I tried $178,700 and $178,800. I'm not sure where I am going wrong, what is the correct answer?

Robert is the sole shareholder and CEO of ABC, Inc., an S corporation that is a qualified trade or business. During the current year, ABC has net income of $296,000 after deducting Robert's $88,800 salary. In addition to his compensation, ABC pays Robert dividends of $207,200. a. What is Robert's qualified business income? Feedback Check My Work At its most basic level, 199A permits an individual to deduct 20 percent of the qualified business income generated through a sole proprietorship, a partnership, or an S corporation. Qualified business income (QBI) is defined as the ordinary income less ordinary deductions a taxpayer earns from a "qualified trade or business" conducted in the United States by the taxpayer (e.g., from a sole proprietorship). It also includes the distributive share of these amounts from each partnership or S corporation interest held by the taxpayer. b. What is Robert's qualified business income if you determined that reasonable compensation for someone with Robert's experience and responsibilities is $178,800? X