Robert is the sole shareholder and CEO of ABC, Inc., an S corporation that is a qualified trade or business. During the current year, ABC has net income of $325,000 after deducting Roberts $100,000 salary. In addition to his compensation, ABC pays Robert dividends of $250,000.

a. What is Roberts qualified business income?

b. Would your answer to part (a) change if you determined that reasonable compensation for someone with Roberts experience and responsibilities is $200,000?