1. In each of the following cases, please determine if the Taxpayer is entitled to a Qualified Business Deduction (QBD) and, if so, in what amount:
   1. Plumber works for herself and has net earnings from her business of $100K. She has no employees.
   2. Suppose Plumber goes to work for an unrelated plumbing company and is paid a salary of $100K.
   3. Lawyer, who is single, works as a solo practitioner and has net earnings of $150K. She does not have a staff nor has she made a significant capital investment in her practice.
   4. Doctor works as a solo practitioner and has net earnings of $500K. In addition to her other expenses, Doctor pays her staff wages of $150K.
   5. Architect works for herself and
   6. has net earnings of $500K for the year. In addition to her other expenses, Architect pays her staff wages of $150K. She has not yet invested in any qualified property.
   7. Engineer is single and works for herself. This year she has net earnings of $182,500. Engineer paid her assistant $50,000 and has not invested in any qualified property.
   8. Real Estate Mogul earns a net $5 million in rental income from his various properties. In addition to his other expenses. Mogul pays his staff wages of $500K. Moguls unadjusted basis in his rental properties is $50 million.