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. Assume that Roquan pays $40,000 wages to his employees, he 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. (Leave no answer blank. Enter zero if applicable.)

Required:

1. Calculate Roquans deduction for qualified business income.
2. Assume the same facts provided above, except Roquans taxable income before the deduction for qualified business income is $300,000. Calculate Roquans deduction for qualified business income.

Please use 2019 tax laws and explain your answer!