Roquan is an attorney and practices as a sole proprietor. This year, Roquan, who is single, had net business income of $90,000 fromm 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), has no capital gains or qualified dividends, and his taxable income before the deduction for qualified business income is $100,000. (Leave no answer blank. Enter zero if applicable.) Required: a. Calculate Roquan's deduction for qualified business income. Assume the same facts as earler, except Roquan's taxable income before the deduction for qualified business income is $300,000 part a