Use the following information to determine the QBI deduction for your client, Luke. You should only make changes to the yellow cells. Make sure to use cell references and Excel formulas whenever possible. Hint: Look at Example 16.7 in the text as a reference. Client information: Luke is single and his adjusted taxable income from all sources, after taking abovethe-line and below-the-line deductions, but before taking the QBI deduction is $100,000, of this amount $15,000 is net capital gain. Luke also has "qualified business income" from each of his two partnership interests. His share of QBI from each of his two partnership interests is $50,000 from Partnership A and $40,000 from Partnership B. Step 1: Calculate the "combined QBI" Luke has from his two partnership interests Step 2: Calculate 20% of adjusted taxable income, excluding net capital gains Step 3: Determine which value from Steps 1 and 2 Luke should take as his QBI deduction