Rebecca and brad are married and will file jointly. rebecca earns $300,000 from her single member llc (a law firm). she reports her business as a sole proprietorship. wages paid by the law firm amount to $40,000; the law firm has no significant property. brad is employed as a tax manager by a local cpa firm. their modified taxable income is $375,000 (this is also their taxable income before the deduction for qualified business income). determine their qbi deduction for 2018.

Rashid, the ceo of top productions, was telling his new vice president of accounting that "in the past i had resistance to new ideas by people who felt that one of our plans threatens their influence or jobs. so when you tell your collections department that we just hired a collection agency to handle bad debt, you may have to sell your collections manager and his supervisors on using the agency and that nobody is going to be laid off." selling middle and supervisory managers on changes to overcome their resistance is often a necessary part of