ennifer's pass-through business has total qualified business income of $100,000 and combined REIT dividends/PTP income of $20,000. Since her taxable income of $150,000, including $10,000 of net capital gain, is below the applicable threshold, what is her pass-through deduction

the lesser amount is $24,000

Explanation:

The computation of the pass through deduction is as follows;

For that the following lesser amount should be considered

1.  The qualified business income should be 20% and the total REIT dividend ...

2. There is 20% of taxable income less net capital gain

So now the calculation is

1. 20% × ($100,000 + $20,000)

= $24,000

And,

2. 20% × ($150,000 - $10,000)

= $28000

So the lesser amount is $24,000

hence, the same is relevant

the correct option is c

if you use only 25 for your entertainment and only 200 for the groceries that you really need and take out the 50 per month for the computer then that should be enough