Through november, cameron has received gross income of $107,500. for december, cameron is considering whether to accept one more work engagements for the year. engagement 1 will generate $9,170 of revenue at a cost to cameron of $4,650, which is deductible for agi. in contrast, engagement 2 will generate $7,950 of qualified business income (qbi) which is eligible for the 20% qbi deduction. cameron files as a single taxpayer.