Rachel is an accountant who practices as a sole proprietor. This year in 2022, Rachel had net business income of $270,000 (net of the deduction for selfemployment taxes, the self-employed health insurance deduction, and the deduction for contributions to qualified self-employment retirement plans) from her practice. Assume that Rachel pays $50,000 wages to her employees, she has $20,000 of property (unadjusted basis of equipment she purchased last year), she has no capital gains, and her taxable income before the deduction for qualifed business income is $240,000, and she is unmarried and has no dependents. Question 2: How much is Rachel's deduction for qualified business income