Luke, a married taxpayer ,files a joint tax return and reported taxable income of $315,000 in 2019. Luke has a 30% interest in a manufacturing partnership that reports the following:

Ordinary income $450,000

W2 wages $540,000

Qualified property $600,000

A) Compute Lukes Qualified Business Deduction (QBI) for 2019.

B) What would be the result if Lukes 2019 joint tax return reported taxable income of $415,000 and the Partnership was a service business?