Noah (single) is an in NEA LLC (taxed as a partnership). Noah works half time for NEA and receives guaranteed payment of $38,410. NEA LLC reported that Noah's share of business income for the year (2023) was $83,430. Before considering his business income allocation from NEA and the self-employment tax deduction (if any), Noah's adjusted gross income also $177,683 salary from a different employer). Assume that the business income allocated to Noah is not from a specified service. Also, assume guaranteed payment is not qualified business income What is Noah's deduction for qualified business income