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Sam, who is single, runs his own accounting firm as a sole proprietorship. His schedule C income is $140,000. He has no capital gains or

Sam, who is single, runs his own accounting firm as a sole proprietorship. His schedule C income is $140,000. He has no capital gains or losses and his total taxable income after all deductions is $100,000. How much is his Sec. 199A deduction?

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