Maria and Javier are the equal partners in MarJa, a partnership that is a qualified trade or business. In the current year, MarJa had $$264,200$ of ordinary income after reporting $$317,040$ in guaranteed payments to Maria and Javier for their services to MarJa each$).$

a$.$ What is Maria's and Javier's qualified business ingome?

b$.$ What is Maria's and Javier's qualified business income if MarJa had $$369,880$ of ordinary income after reporting $$158,520$ in guaranteed payments to Maria and Javier $($ $$79,260$ each$)?$