QBI Deduction calculation

Question 1

category 1-QTB TI up to $197300–same for QTB or SSTB

Answer 1

lesser of QBI x 20% or
TI before QBI deduction minus cap gain) x 20%

Question 2

category 2–> $247300 single
MFJ > 494600—-if SSTB no deduction allowed—if QTB 5 step process

Answer 2

1. QBI x 20%
   2.calc wage and prop limitation
   GREATER of
   a. wages x50% or
   B. wages x25% + UBIA x 2.5%
2. LESSER OF STEP 1 OR 2
3. CALC OVERALL LIMIT–TI BEFORE QBI DED X 20%
   5 LESSER OF 3 OR 4