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Gary has qualified business income of $ 4 0 , 0 0 0 in 2 0 2 3 . His taxable income without net capital

Gary has qualified business income of $40,000 in 2023. His taxable income without net capital gains is $28,000. What is Gary's QBI deduction for 2023?
a. $5,600
b. $8,000
c. $13,600
d. $0

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