Garlic, an individual, is a limited partner in onion partnership. This year, garlic's share of partnership ordinary income is $20,000, and she received a cash distribution of $30,000. Garlic's tax basis in her partnership interest at the beginning of the year was $50,000. Her marginal tax rate is 22 percent. Garlic qualifies for the qbi deduction, without regard to any limitations on this qbi deduction.