Roquan, a single taxpayer, is an attorney and practices as a sole proprietor. this year, roquan had net business income of $90,000 from his law practice. assume that roquan pays $40,000 wages to his employees, he has $10,000 of property (unadjusted basis of equipment he purchased last year), and has no capital gains or qualified dividends. his taxable income before the deduction for qualified business income is $100,000. (leave no answer blank. enter zero if applicable.) required: calculate roquan’s deduction for qualified business income. assume the same facts provided above, except roquan’s taxable income before the deduction for qualified business income is $300,000.