Qualified Business Income Deduction. During the current year, Marilyn earned $115,000 as an accounting consultant. a. If she has no other income besides a 520,000 capital gain, how much can she claim as a QBI deduction (please ignore the 50% self-employment tax deduction)? b. If she is married and files jointly with her husband, who makes $600,000 a year as an attorney, how much can she claim as a QBI deduction?