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Roquen, a single raxpayer, is an amorney and proctices as a sole prepinetoe. This yeot, Roquan had net business income or 590.000 from his law practice (net of the associated for AGl set-employmeth tax deduction) Assume that Roguen peys $40.000 in woges mo hhs employees, has $10,600 of property (unodjusted bosis of equlpment he purchosed last yeand, and has no capeal guins or audified dividends. His lowoble income before the deduction for qualfied buchets income is 5100,000 Pequlited: n. Calculate Roqueris deduction for quaified businest income. b. Assume the same facts provided above, ercept foguantw tamble incame belore the deduction for cualfed bunnets income is 5300.000 Note: For all requirements, lewve no antwer blenk, Finter zero if applicable