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Hannah, a single taxpayer, owns 50% of a partnership and has taxable income of $105,000. She has qualified business income of $70,000 from the partnership.

Hannah, a single taxpayer, owns 50% of a partnership and has taxable income of $105,000. She has qualified business income of $70,000 from the partnership. The partnership paid a total of $27,500 in W-2 wages and does not have any qualified property. Under Sec. 199A, what is Hannahs deductible amount for the partnership (i.e., before applying overall limitation)

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