Maria and Javier are the equal partners in MarJa, a partnership that is a qualifying trade or business. In the current year, MarJa had $366,600 of ordinary income after reporting $439,920 in guaranteed payments to Maria and Javier for their services to MarJa ($219,960 each).

a. What is Maria's and Javier's qualified business income

b. How would your answer to part (a) change if MarJa had $513,240 of ordinary income after reporting $219,960 in guaranteed payments to Maria and Javier ($109,980 each)?