Exercise $15-18($Algorithmic$)($L$0.3,4,5)$

Maria and Javier are the equal partners in MarJa, a partnership that is a qualified trade or business. In the current year, MarJa had $$305,800$ of ordinary income after reporting $$366,960$ in guaranteed payments to Maria and Javier for their services to MarJa each$).$

a$.$ What is Maria's and Javier's qualified business income?

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Alpha$-$numeric input field

b$.$ What is Maria's and Javier's qualified business income if MarJa had $$428,120$ of ordinary income after reporting $$183,480$ in guaranteed payments to Maria and Javier each$)?$