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Jansen, a single taxpayer, owns and operates a restaurant (as a sole proprietorship). The business is not a specified services business. In 2021, the business

Jansen, a single taxpayer, owns and operates a restaurant (as a sole proprietorship). The business is not a specified services business. In 2021, the business pays $125,000 in W-2 wages, has $187,500 of qualified property, and $437,850 in net income (all of which is qualified business income). Jansen has no other items of income or loss and will take the standard deduction. What is Jansens qualified business income deduction?

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