(L05 Advanced) Alexander, a single taxpayer, owns and operates a fishing supply store. He pays one employee \(\( \$ \) 15,000\) in wages and has qualified property with an unadjusted basis of \(\( \$ \) 160,000\). He reported qualified business income through a sole proprietorship of \(\( \$ \) 145,000\) in 2023 . Alexander has taxable income of \(\( \$ \) 200,000\) which is also his modified taxable income.

a. What is Alexander's QBI deduction?

b. If Alexander were a tennis professional, what would be his QBI deduction?

c. If Alexander were a tennis professional and his taxable income was \(\( \$ \) 235,000\), what would be his QBI deduction?