Roquan, a single taxpayer, is an attorney and practices as a sole proprietor. This year, Roquan had net business income of $$90,000$

from his law practice $($net of the associated for AGI self$-$employment tax deduction$).$ Assume that Roquan pays $$40,000$ in wages to his

employees, has $$10,000$ of property $($unadjusted basis of equipment he purchased last year$),$ and has no capital gains or qualifed

dividends. His taxable income before the deduction for qualified business income is $$100,000.$

Required:

a$.$ Calculate Roquan's deduction for qualified business income.

b$.$ Assume the same facts provided above, except Roquan's taxable income before the deduction for qualified business income is

$$300,000.$

Note: For all requirements, leave no answer blank. Enter zero if applicable.Roquan, a single taxpayer, is an attorney and practices as a sole proprietor. This year, Roquan had net business income of $$90,000$

from his law practice $($net of the associated for AGI self$-$employment tax deduction$).$ Assume that Roquan pays $$40,000$ in wages to his

employees, has $$10,000$ of property $($unadjusted basis of equipment he purchased last year$),$ and has no capital gains or qualifed

dividends. His taxable income before the deduction for qualified business income is $$100,000.$

Required:

a$.$ Calculate Roquan's deduction for qualified business income.

b$.$ Assume the same facts provided above, except Roquan's taxable income before the deduction for qualified business income is

$$300,000.$

Note: For all requirements, leave no answer blank. Enter zero if applicable.Roquan, a single taxpayer, is an attorney and practices as a sole proprietor. This year, Roquan had net business income of $$90,000$

from his law practice $($net of the associated for AGI self$-$employment tax deduction$).$ Assume that Roquan pays $$40,000$ in wages to his

employees, has $$10,000$ of property $($unadjusted basis of equipment he purchased last year$),$ and has no capital gains or qualifed

dividends. His taxable income before the deduction for qualified business income is $$100,000.$

Required:

a$.$ Calculate Roquan's deduction for qualified business income.

b$.$ Assume the same facts provided above, except Roquan's taxable income before the deduction for qualified business income is

$$300,000.$

Note: For all requirements, leave no answer blank. Enter zero if applicable.