In 2022, Henry Jones (Social Security number 123-45-6789) works as a freelance driver, finding customers using various platforms like Uber and Grubhub. He is single and has no other sources of income. In 2022, Henry's qualified business income from driving is $61,200. Assume Henry takes the standard deduction of $12,950.

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Assume the QBI amount is net of the self-employment tax deduction.

a. Compute Henry's QBI deduction and his tax liability for 2022.