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 qualified 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