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Jacob is a member of WCC $($an LLC taxed as a

partnership$).$ Jacob was allocated $$60,000$ of business

income from WCC for the year. Jacob's marginal income

tax rate is $37$ percent. The business allocation is subject

to $2\mathrm{.}9$ percent of self$-$employment tax and $0\mathrm{.}9$ percent

additional Medicare tax.

Note: Round your intermediate calculations to the

nearest whole dollar amount.

b$.$ What is the amount of tax Jacob will owe on the income allocation if the

income is qualified business income $($QBI$)$ and Jacob qualifies for the full

QBI deduction?