Please explain and show your work with the calculation.

How many of the following single taxpayers are eligible for the qualified business income deduction (.e., before considering any limitations on the amount of deduction)? Albert is a partner at a financial services firm and has taxable income of $340,000. Evelyn is an employee at a consulting firm and has taxable income of $150,000. Wendy is a partner at an architecture business and has taxable income of $270,000 Valerie is a partner at a CPA firm and has taxable income of $140,000