Maria and Javier are the equal partners in MarJa, a partnership that is a qualfied trade or business. In the current year, MarJa had $385,800 of ordinary income after reporting $462,960 in guaranteed payments to Maria and Javier for their services to MarJa ($231,480 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 $540,120 of ordinary income after reporting $231,480 in guaranteed payments to Maria and Javier ($115,740 each)? $