(L05) Roger, a single taxpayer, owns and operates a video game store. He does not have any employees and reported qualified business income of \(\( \$ \) 125,000\) through a sole proprietorship in 2023. Roger has AGI of \( \$ \)155,000, including \( \$ \)2,000 interest income, and no itemized deductions, and he claimed the standard deduction of \(\( \$ \) 13,850\) on his 2023 Form 1040. His modified taxable income is \(\( \$ \) 141,150\) ( \(\( \$ \) 155,000-\) \(\( \$ \) 13,850)\). What is Roger's QBI deduction?