Assume the same facts as in Problem 29, except that Tammy is not employed by BigCo. How does this affect her qualified business income deduction?

Data From Problem 29

Tammy, a single taxpayer, has a part-time job at BigCo, a company in which she has no ownership interest. In addition, she owns and operates LitdeCo, a sole proprietorship that is a qualified trade or business. Tammy is paid wages of $40,000 by BigCo, and reports $100,000 in qualified business income from LitdeCo. She has no other items of income or loss and $25,000 of itemized deductions. What is her qualified business income deduction?