As he explores his options for starting a new business, sergio has looked into the tax implications and government regulations that he would encounter. he wants to maintain an office in a different location from his home. he has discovered that some nearby communities offer tax credits and lower taxes than his town. sergio's decision will be influenced by the .

Jacob is a member of wcc (an llc taxed as a partnership). jacob was allocated $155,000 of business income from wcc for the year. jacob’s marginal income tax rate is 37 percent. the business allocation is subject to 2.9 percent of self-employment tax and 0.9 percent additional medicare tax. (round your intermediate calculations to the nearest whole dollar a) what is the amount of tax jacob will owe on the income allocation if the income is not qualified business income? b) what is the amount of tax jacob will owe on the income allocation if the income is qualified business income (qbi) and jacob qualifies for the full qbi duduction?