rob Riggle operates a small plumbing supplies business as a sole proprietor. In 2019, the plumbing business has gross business income of $421,000 in business expenses of $267,000, including wages of $58,000 the business sold some land that had been held for investment generating and long-term capital gains of $15,000. The business has $300,000 of qualified business property in 2019.Rob's wife, Marie has wage income of $250,000. They Jointly sold stocks in 2019 and generated a long-term capital game of $13,000. Rob and Marie have no dependence and in 2019, they made a standard deduction of $24,400. Their income threshold for QBR limitations starts at $321,400 for married filing jointly tax payers