Scenario $1$: Jack and Ryan formed a partnership in $2023.$ In return for the cash that he contributed, Jack received a $75\%$ interest in capital and profits of the partnership. In return for the cash that he contributed, Ryan received the remaining $25\%$ interest in capital and profits of the partnership.

During $2023,$ the partnership had the following items of income and expense:

Operating income $$160,000$

$($this included W$-2$ wages paid to employees of $$40,000)$

Sec $1231$ gain $$20,000$

STCG $$30,000$

Determine the qualified business income deduction for each partner if the partnership$$s principal business is manufacturing and it operates only in the U$.$S$.$ Assume that Jack and Ryan are both married taxpayers, both take the standard deduction $($$$27,700),$ and Jack has other gross income of $$500,000$ while Ryan has other gross income of $$100,000.$ The partnership has no assets with an unadjusted basis and the W$-2$ wages are allocated $75\%/25\%$ to the partners.

Scenario $2$: How would your answer change for the QBID if the partnership$$s principal business was providing accounting services?