how much is qualified business income? please show work.

Gross Sales $270,500 Returns 9,000 Inventory: Beginning inventory Purchases $25,000 120,000 29,000 Ending inventory Rent 24,000 Insurance 11,000 Professional fees 3,000 35,000 Payroll Payroll taxes Utilities 2,877 3,975 Office expenses 1,995 5,000 Depreciation Christine came into contact with a client that had COVID and was unable to work for 14 days under orders of state health officials. Her employees were unaffected. She also elected to defer self-employment taxes (but not household taxes) under the COVID provisions. She allocates 77.5 percent of her income to the March 27 to December 31, 2020 COVID period