Garlic, an individual, is a limited partner in Onion Partnership. This year, Garlic's share of partnership ordinary income is $$20,000,$ and

she received a cash distribution of $$30,000.$ Garlic's tax basis in her partnership interest at the beginning of the year was $$50,000.$ Her

marginal tax rate is $22$ percent. Garlic qualifies for the QBI deduction, without regard to any limitations on this QBI deduction.

Required:

a$.$ Calculate the tax cost of Garlic's partnership earnings this year.

Tax cost

b$.$ Compute Garlic's after$-$tax cash flow from her partnership activity this year.