Maria and Javier are the equal partners in MarJa, a partnership that is a qualified trade or business. In the current year, MarJa had $350,600 of ordinary income after reporting $420,720 in guaranteed payments to Maria and Javier for their services to MarJa ( $210,360 each) a. What is Maria's and Javier's qualified business income? b. What is Maria's and Javier's qualified business income if MarJa had $490,840 of ordinary income after reporting $210,360 in guaranteed payments to Maria and Javier ( $105,180 each)? $ Thad, a single taxpayer, has taxable income before the QBI deduction of $197,000. Thad, a CPA, operates an accounting practice as a single member LLC (which he reports as a sole proprietorship). During 2022, his proprietorship generates qualified business income of $157,600,W2 wages of $118,200, and $8,000 of qualified property. Assume the QBI amount is net of the self-employment tax deduction. If required, round any division to two decimal places and use that rounded amount in any future computations. Round your final answer to the nearest dollar. What is Thad's qualified business income deduction? $