Jose is married filing a joint return. In $2023,$ he earned $$160,000$ of profit from his sole proprietorship $($after allowable deductions other than the QBI deduction$),$ which operates a service business. The business paid no W$-2$ wages in $2023$ and owns no tangible business property.

a$.$ Compute Jose$$s allowable QBI deduction if his joint return reflects taxable income of $$300,000$ before the deduction.

b$.$ Compute Jose$$s allowable QBI deduction if his joint return reflects taxable income of $$370,000$ before the deduction.