Evie, a single taxpayer, is a 50% partner in a partnership. The partnership reports $100,000 of ordinary business income and no separately stated items. Evie also has $30,000 of taxable interest income and takes a $12,000 standard deduction. Evie will be allowed a qualified business income deduction of

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Evie's share of the partnership's ordinary business income is $50,000 (50% of $100,000). The qualified business income deduction is 20% of this amount, which is $10,000.

Evie, a Single Taxpayer, Is a 50% Partner in a Partnership