I need help to answer ONLY line 10 please

Thank you

How much is the Qualify Business Income Deduction?

During 2019, Jason and Vicki Hurting, who are married with two children and filing jointly, had the following tax information. Jason owns a cash-basis landscaping business, and Vicki works as a sales executive for a manufacturing business Jason (SSN 412-34-5670) and Vicki (SSN 412-34-5671) reside at 123 Bate Street, Bright, AL 36116. Both children are under the age of 17 Jason Jr. (412-34-5672), date of birth 7/20/11 Catlin (412-34-5673), date of birth 1/08/15 Vicki's W-2 information is as follows: Wages Federal withholding Social security wages Social security withholding Medicare withholding State withholding $94,000 22,000 94.000 5,828 1.363 42) Other income 1099-G Alabama state tax refund is taxable because $4,700 was deducted on last year's return 1099-INT First Bank of Alabama 1099-DIV IAM, Inc.Ordinary dividends Qualified dividends 225 Jason's landscaping business (business code 811490): Revenue Wages Payroll tax Cell phone charge Assets ($ 179 elected) $153,000 41,600 3,182 425 Item Truck (100% business) Mower 1 Mower 2 Equipment Date Purchased 2/05/19 3/08/19 3/08/19 6/25/19 Business Use Amount Percentage $ 28,000 100% 12,000 100 3, 400 100 1,595 100 The truck was over 6,000 lbs. The Hurtings had the following itemized deductions: State income tax withholding (from above) Real estate tax Personal property tax Mortgage interest Charitable contributions $4,700 2,100 425 8,300 2,400 The Hurtings made four federal estimated payments of $2,500 each on their due dates. Form Department of the rewry Revenue Service 1040 2019 OMB No 1545-0074 RS Use Only Do not wear staple in this space US Individual income Tax Return Filing Statue Married fingr a rding MFS) Head of household (MOHD D uallying widower) (OW) Check on you check the M o t heme of spouse you checked the HOHGOW box at the same th ing person is a chut not your dependent Your first name and m Your social security Number e Enter as XXX) Jason 412-14 5670 Spouse's social security number trehur spouse's first name and middle initial Enter as XXX-XX-XXXX) Vicki Hurting 412-34-5671 Home address number and street) you have a PO bow we instructions Presidential Election Campaign 123 Bate Street Check here if you, or your spouse filing jointly want to go to this fund. Checking a box below wil City, town or post office state and ZIP code. If you have a foreign address also complete spaces below see instructions) not change your tax or refund Bright AL 36116 You Spouse Foreign country name Foreign provincestate county Foreign postal code If more than four dependents, we instructions and here D Someone can Standard You as a dependent Your spouse as a dependent Deduction Spouse temizes on a separate return or you werw a dual status alien Aga Blindness You Were bombefore January 2, 1955 Are blind Spouse was born before January 2, 1955 D is blind Dependents se ctions (2) Social security number (2) Relationship to you (4) qualities for see instructions First name Last name Enter ) Child tax credit Credit for other dependents Jason Hurting, Jr. 412-34-5672 Son Catin Hurting 412-34-5673 Daughter 1 Wages, salaries, etc. Attach Forms) W-2 2a Tax-exempt interest Taxable interest Altach Sch. 94.000 225 125 3a Qualified dividends 125 Ordinary dividends. Anach Sch Bif required bTaxable amount d Taxable amount Standard Deduction for - Single or Marrieding $12 200 - Married fing Table amount Qualifying widower 99,916 4a TRA distributions Pensions and annuities Sa Social security benefits 6 Capital gain or loss). Altach Schedule if required. not required, check here Ta Other income from Schedule 1, line 9 b Addlines 1, 2, 3, 4, 4, 5, 6, and Ta. This is your total income Ba Adjustments to income from Schedule 1, line 22 b Subtract line Bafrom line 7b. This is your adjusted gross income 9 Standard deduction or itemized deductions (from Schedule A) 10 Qualified business income destruction Attach Form 8995 Form 8995-A 194,266 household $1A 350 7,029 x 187,237 checked any bow under Standard Deduction, see instructions 24,400 3,400