Answer:
Options include:
a. $-0-.
<em>b. $175,000. is Correct</em>
c. $250,000.
d. $425,000.
e. None of the above.
Explanation:
Danielle's eligible DG Partners company revenue is $175,000. That's why her assured payments are not classified as QBI.
Qualified business income, QBI, <em>is the total amount of revenue, cost, expense, and loss products attributed to the activity. </em>
Capital losses and gains, distributions, and investment income on cash flow, reserves, and similar accounts are not taken into consideration.
Nonetheless, interest income on receivable accounts or reports is a part of QBI.