Zofia is self$-$employed, files a Schedule C$,$ and owns a business that is a qualified business for calculation of QBI. Zofia had $$86,000$ in

taxable business income on Schedule C$.$ On $10/30/2021,$ Zofia sold some office equipment for $$6,000$ that was purchased on

$\frac{04}{01}\frac{?}{2018}$ for a cost of $$7,500.$ The office equipment is being depreciated over $7-$year MACRS half$-$year convention. Zofia has no

other qualified businesses. Zofia's taxable income for the income limitation is $$102,000.($Hint: it will be useful to use information from

Chapter $7.$ Form $8995,$ Schedule $1,$ and Form $1040$ as a guide.$)$ Use $$able $6$A$-1$

Required:

a$.$ What is the Section $1245$ depreciation recapture $($if any$)$ on the sale of the office equipment?

b$.$ What is the self$-$employment deduction on the income from Zofia's business?

c$.$ What is Zofia's Qualified Business Income $($QBI$)$ for Form $8995?$

d$.$ What is Zofia's Qualified Business Income Deduction $($QBID$)$ for Form $8995?$

e$.$ Assuming there are no other items for Form $8995,$ what amount$($s$)$ will be entered on Line $13$ of Form $1040?$

f$.$ Assuming there are no other items for Schedule $1,$ what amount$($s$)$ will be entered on Line $8$ of Form $1040?$

g$.$ Assuming there are no other items for Schedule $1,$ what amount$($s$)$ will be entered on Line $10$ a of Form $1040?$

Answer is not complete.

Complete this question by entering your answers in the tabs below.

Required b

Assuming there are no other items for Schedule $1,$ what amount$($s$)$ will be entered on Line $10$a of Form $1040?$

Note: Do not round your intermediate calculations and round your answer to the nearest whole dollar.

TABLE $6$A$-1$

General Depreciation System: $200\%$ or $150\%$ Declining Balance Switching to Straight$-1.$ine $*$

Mav$\_$not he nsed for farm business property generally placed in service after $1988.$ See Table $14,$ Rev. Proc. $87-57,1987-2$ CB