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In 2021, Gia has taxable income before the QBI deduction of $300,000. Gia is single and has income from her CPA firm (a partnership) of

In 2021, Gia has taxable income before the QBI deduction of $300,000. Gia is single and has income from her CPA firm (a partnership) of $250,000. Her CPA firm paid wages of $300,000 and had qualified property of $500,000. What is Gia's QBI deduction?

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