hard · Certified Financial Planner Tax Planning

The Ainsley household consists of a successful trial attorney whose taxable income for 2026 is projected to be 740,000. Her law firm, organized as an S Corporation, generates310,000 in qualified business income (QBI) and pays her a $200,000 salary.

Assuming she files as a single taxpayer and has no other business interests, what is her permitted Section 199A deduction?

  1. $0
  2. $100,000
  3. $40,000
  4. $62,000

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