M=22-(-8)/(-15)-(-12)=30/-3=-10
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//Hope it helps.
From the information given about the income, the deduction for the qualified business Income will be C. $26400.
<h3>How to calculate the deduction</h3>
From the information given, it was stated that the couple’s total income is $225,800, of which $132,000 including Rachel’s business income and the REIT income is qualified business income.
Therefore, the amount for the qualified business income deduction will be:
= Qualified business Income × Deduction
= $132000 × 20%
= $26400
Learn more about income on:
brainly.com/question/24778422
