Roquan, a single taxpayer, is an attorney and practices as a sole proprietor. This year, Roquan had net business income of $90,000 from his law practice. Assume that Roquan pays $40,000 wages to his employees, has

$10,000 of property (unadjusted basis of equipment he purchased last year), and has no capital gains or qualified dividends. His taxable income before the deduction for qualified business income is $100,000.

a. Calculate Roquan’s deduction for qualified business income.

b. Assume the same facts provided above, except Roquan’s taxable income before the deduction for qualified business income is

$300,000.