Part 3 Ella, a single taxpayer, operates a gardening shop as a sole proprietor. The business has 3 employees who are paid a total of $110,000 during 2020. Assume that the business has no significant assets. During 2020, the business generates $156,000 of income and Ella's taxable income before the QBI deduction is $162,000 A. What is Ella's qualified business income deduction? B. What is Ella's qualified business income deduction if the facts are the same except that the business income is $320,000 and Ella's taxable income before the QBI deduction is $350.000