Tanuja Singh Is a CPA and Operates Her Own Accounting

question 27

Multiple Choice

Tanuja Singh is a CPA and operates her own accounting firm (Singh CPA, LLC) . As a single member LLC, Tanuja reports her accounting firm operations as a sole proprietor. Tanuja has QBI from her accounting firm of $540,000, reports W-2 wages of $156,000, and the unadjusted basis of property used in the LLC is $425,000. Tanuja is married and will file a joint tax return with her spouse. Their taxable income before the QBI deduction is $475,000 and their modified taxable income is $448,000. What is Tanuja's QBI deduction for 2018.

• A) $-0-.
• B) $49,625.
• C) $78,000.
• D) $89,600.
• E) None of the above.

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Definitions:

Job Descriptive Index

A validated questionnaire used for measuring an employee's job satisfaction across five dimensions: work, pay, promotions, supervision, and co-workers.

Job Satisfaction Instrument

A tool or survey designed to measure the degree of contentment a worker feels towards their job.

Voluntary Turnover

Turnover initiated by employees (often when the organization would prefer to keep them).

Role Ambiguity

Uncertainty about what the organization expects from the employee in terms of what to do or how to do it.