Question 71 of 100. calculation of the QBI deduction is $50,000. This amount includes: Patrick, who is single, received $52,000 of QBI pass-through income from a partnership. Patrick's taxable income prior to the . $5,000 in long-term capital gains. - $450 in qualified dividends. How much is Patrick's QBI deduction? O $8,910. 20% of the excess of his taxable income after subtracting his long-term capital gains and qualified dividends. $9,910. 20% of the excess of his taxable income after subtracting his qualified dividends. $10,000. 20% of his taxable income. $10,400. 20% of his qualified business income