please explain where $36140 come from. Also, please explain where $50000 come from in the calsulation of 40%.

Loyes or (b) sum of 25% of W-2 wages plus 2.5% of original cost of depreciable property Example 32 Assume the same facts as example 31, except that the same facts as example 31, except that Hanna operates a con- g tim as a sole proprietorship and her net income is $187,700. What is Hanna's QBI deduction for 2019? What is her taxable income? Discussion: Since Hanna operates a business that is considered a specified ser- vice business, her QBI will be limited if her taxable income before considering the QBI deduction exceeds $160,700. Hanna's deduction based on her QBI is $37,540 ($ 187,700 X 20%). Hanna's taxable income is $180,700 ($187.700 + $5,000 $12,000), and her QBI deduction based on taxable income before considering the phase-out is $35,500 ($180,700 X 20%). Therefore, because the $36,140 is lower, this is her QBI deduction before the phase out. Hanna's taxable income exceeds the beginning phase-out by $20,000 ($180,700 - $160,700), so she must reduce her QBI deduction by 40% ($20,000 + $50,000). Hanna's QBI deduction is $21.684 [$36.140 x (1 -0.40)] and her taxable income is $159,016 ($180,700 - $21,684). OBI deduction for 2019? What is her tax- Example 33 Assume the same facts as example 32, except that Hanna's income from the consulting firm is $247,000. What is Hanna's QBI deduction for 2019? Wha able income? vahle income before considering her QBI deductions is Di ucuULLOH. UT UUL UCIUC ule The purpose of this QBI deduction is to have the average tax rate paid by those who report income from pass-through businesses to be more in line with the flat corporate tax rate of 21 percent. To help achieve this goal, the QBI deduction is permitted regard- less of whether the taxpayer itemizes their deductions or takes the standard deduction. Example 31 Hanna is single and operates an antique store as a sole proprietorship. In 2019, the store has $115.000 of net income. Hanna does not itemize and has other income from interest and dividends of $5,000. What is Hanna's QBI deduction for 2019? What is her taxable income? Discussion: Hanna's QBI deduction is the lesser of 20% of her QBI or 20% of her taxable income. Her deduction based on her QBI is $23,000 ($115,000 x 20%). Her taxable income for purposes of calculating her QBI deduction would be $108,000 ($115,000 + $5,000 - $12,000) and includes the $115,000 of income from her an- tique store, $5,000 of interest and dividends, minus her standard deduction of $12,000. Her QBI based on taxable income is $21,600 ($108,000 x 20%). Therefore, her QBI deduction is $21,600 since it is less than $23,000, and Hanna's taxable in- come is $86,400 ($108,000 - $21,600). Owners of specific types of service businesses are only able to claim a QBI deduction if their taxable income is below certain levels. A specified service business is any business involving the performance of services in the fields of health, law, actuarial sciences, ac- counting, performing arts, consulting, athletics, financial services, brokerage services, or any trade or business where the principal asset of such business is the reputation or skill - of its emplovees or owners