In $2023,$ William Wallace's sole proprietorship, Western Wear Apparel, generated $$184,082$ Schedule C net profit $($$$170,000$ net earnings from self$-$employment$).$ In addition, William recognized a $$25,000$ Section $1231$ gain on a sale of land formerly used by the business as a parking lot. The business checking account earned $$250$ interest income. William qualifies for the QBI deduction without regard to the wage or taxable income limitations$.$

a$.$ Which of these income items are subject to self$-$employment tax?

b$.$ Compute William's $2023$ self$-$employment tax, assuming he has no other earned income.

c$.$ Compute William$$s $2023$ QBI deduction.

d$.$ Compute the total increase in William's $2023$ taxable income attributable to his business.