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Kate, a single taxpayer, owns and operates an ice cream shop. She does not have any employees and reported qualified business income of $125,000 through

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Kate, a single taxpayer, owns and operates an ice cream shop. She does not have any employees and reported qualified business income of $125,000 through a sole proprietorship in 2021. Kate has AGI of $155.000, including $20,000 of net capital gain, and no itemized deductions, and she claimed the standard deduction of $12,550 on her 2021 Form 1040. Her modified taxable income is $122,450 ($155,000 - $12,550- $20,000). What is Kate's QBI deduction

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