Tristan, who is single, operates three sole proprietorships that generate the following information in 2022 (none are “specified services” businesses).

Tristan chooses not to aggregate the businesses. She also earns $150,000 of wages from an unrelated business, and her modified taxable income (before any QBI deduction) is $380,000.

a. What is Tristan’s QBI deduction?

b. Assume that Tristan can aggregate these businesses. Determine her QBI deduction if she decides to aggregate the businesses.

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Business A B C QBI $300,000 (135,000) 150,000 W-2 Wages $90,000 60,000 -0- Capital Investment $-0- -0- -0-