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Comprehensive Problem $09-80($LO $09-1,$ LO $09-2,$ LO $09-3,$ LO $09-4,$ LO $09-5,$ LO $09-6)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Aaron, Deanne, and Keon formed the Blue Bell General Partnership at the beginning of the current year. Aaron and Deanne each contributed $$132,000,$ and Keon transferred an acre of undeveloped land to the partnership. The land had a tax basis of $$73,300$ and was appraised at $$202,000.$ The land was also encumbered with a $$73,300$ nonrecourse mortgage for which no one was personally liable. All three partners agreed to split profits and losses equally. At the end of the first year, Blue Bell made a $$9,200$ principal payment on the mortgage. For the first year of operations, the partnership records disclosed the following information:

$\backslash$table$[[$Sales revenue,$$503,000$

Can you please help me answer Qualified Business Income $($QBI$)$PLEASE$!!!$