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Garlic, an individual, is a limited partner in Onion Partnership. This year, Garlic's share of partnership ordinary income is $ 2 0 , 0 0

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.

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