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 $300,500 after deducting Robert's $90,150 salary. In addition to his compensation, ABC pays Robert dividends of $210,350. a. What is Robert's qualified business income? $ b. What is Robert's qualified business income if you determined that reasonable compensation for someone with Robert's experience and responsibilities is $180,150 ? $