Harry Potter has working interest in oil and gas properties. Mr. Potter has gross income of $50,000, production axes of $5,000, lease operating expense of $25,000, intangible drilling costs of $10,000. The taxable income before depletion is $10,000. What is the net business income? Don't forget depletion and any limitations if applicable. Lyah's business, a non specified business has taxable income in the amount of $20,000 before the qualified business income deduction. If all the income is qualified business income, how much is her QBI deduction?