Note: This problem is for the $2022$ tax year.

Ashley Panda lives at $1310$ Meadow Lane, Wayne, $OH43466,$ and her Social Security number is $123-45-6777.$ Ashley is single and has a $20-$year$-$old son, Bill. His Social Security number is $111-11-1112.$ Karl lives with Ashley, and she fully supports him. Bill spent $2022$ traveling in Europe and was not a college student. He had gross income of $$4,655$ in $2022.$

Bill paid $$4,000$ of lodging expenses that Ashley reimbursed after they were fully documented. Ashley paid the $$4,000$ to Bill using a check from her sole proprietorship. That amount is not included in the items listed below. Ashley had substantial health problems during $2022,$ and many of her expenses were not reimbursed by her health insurance.

Ashley owns Panda Enterprises LLC $(98-7654321),$ a data processing service that she reports as a sole proprietorship. Her business is located at $456$ Hill Street, Wayne, $OH43466.$ The business activity code is $514210.$ Her $2022$ Form $1040,$ Schedule C for Panda Enterprises shows revenues of $$315,000,$ office expenses of $$66,759,$ employee salary of $$63,000,$ employee payroll taxes of $$4,820,$ business meal expenses of $$11,000($all at restaurants$),$ and rent expense of $$34,000.$ The rent expense includes payments related to renting an office $($$$30,000)$ and payments related to renting various equipment $($$$4,000).$ There is no depreciation because all depreciable equipment owned has been fully depreciated in previous years. No fringe benefits are provided to the employee. Ashley personally purchases health insurance on herself and Bill. The premiums are $$23,000$ per year.

Ashley has an extensive stock portfolio and has prepared the following analysis:

$\backslash$table$[[$Stock$,\backslash$table$[[$Number of$],[$Shares$]],\backslash$table$[[$Date$],[$Purchased$]],$Date Sold,$\backslash$table$[[$Per$-$Share$],[$Cost$]],\backslash$table$[[$Per$-$Share$],[$Selling Price$]],\backslash$table$[[$Total$],[$Dividends$]]],[$Beige$,10,\frac{10}{18}\frac{?}{2021},\frac{10}{11}\frac{?}{2022},$$$80,$$$74,$$$30.$ What is Ashley's Qualified Business Income $($loss$)?$

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