$0 because Ramon does not have taxable income before the QBI deduction
Answer: Option C.
Step-by-step explanation:
QBI is the net amount of qualified items of income, gain, deduction and loss from any qualified trade or business, including income from partnerships, S corporations, sole proprietorship, and certain trusts. Items that are not properly includable in taxable income.
Many individuals, including owners of businesses operated through sole proprietorship, partnerships, S corporations, trusts and estates may be eligible for a qualified business income deduction, also called the section 199A deduction. Some trusts and estates may also claim the deduction directly.