(LO5) Lexi, a single taxpayer, owns and operates a computer repair shop. She pays one employee \(\( \$ \) 15,000\) in wages and has no qualified property. Lexi reported qualified business income through a sole proprietorship of \(\( \$ \) 145,000\) in 2023 . She has AGI of \(\( \$ \) 285,000\) and no itemized deductions, and she claimed the standard deduction of \(\( \$ \) 13,850\) on her 2023 Form 1040 . Her modified taxable income is \(\( \$ \) 271,150\) (\( \$ \)285,000 - \( \$ \)13,850)

a. What is Lexi's QBI deduction?

b. Assume Lexi has machinery and equipment with an unadjusted basis of \(\( \$ \) 160,000\). What is her QBI deduction?