Maria and Javier are the equal partners in MarJa, a partnership that is a qualified trade or business. In the current year, MarJa generated $273,800 of ordinary income after reporting $328,560 in guaranteed payments to Maria and Javier for their services to MarJa ($164,280 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 incurred $383,320 of ordinary income after reporting $164,280 in guaranteed payments to Maria and Javier ($82,140 each)?