Qualified business income. Ermina is a pediatrician who is building a practice in the Los Angeles area. This is a "specified service trade or business. In 2021, she earned a net profit of $240,000 from the business (i.e., profit after paying employee wages and other expenses). She is married and files jointly with her husband, who earned a $55,100 salary. They had no other income. They take the standard deduction ($25,100). She had one employee who she paid $80,000 in wages. She owned depreciable equipment she had bought 2 years earlier for $100,000 and no other property. How much is her qualified business income (QBI) deduction? zero $48,000 [$240,000 QBI x 20%] $54,000 ($270,000 joint taxable income x 20%] O $ $40,000 [$80,000 wages x 50%] O $22,500 [$80,000 wages x 25% + $100,000 property x 2.5%]