Suzanne, a single taxpayer, operates a printing business as a sole proprietor. The business has two employees who are paid a total of $90,000 during 2018.

Assume that the business has no significant assets. During 2018, the business generates $150,000 of income, and Suzanne’s taxable income before the QBI deduction is $155,000.

a. What is Suzanne’s qualified business income deduction?
b. What is Suzanne’s qualified business income deduction if the facts are the same except the business income is $250,000 and Suzanne's taxable income before the QBI deduction is $270,000?