Sofia $($single$)$ is a $50$ percent owner in Beehive LLC $($taxed as a partnership$).$ Sofia does not

do any work for Beehive. Beehive LLC reported $$600,000$ of taxable business income for

the year $(2023).$ Before considering her $50$ percent business income allocation from Beehive

and the self$-$employment tax deduction $($if any$),$ Sofia's adjusted gross income is $$150,000($all

employee salary$).$ Sofia has $$35,000$ in itemized deductions. Answer the following questions

for Sofia.

Note: Leave no answer blank. Enter zero if applicable.

Problem $15-47$ Part b $($Static$)$

b$.$ Assuming the income allocated to Sofia is not from a specified service trade or business, what is Sofia's

deduction for qualified business income? Assume Sofia's share of wages paid by Beehive LLC is $$130,000$ and

her share in the unadjusted basis of qualified property used by Beehive was $$300,000.$

Deduction for qualified business income