Question: Samantha is a partner in and account representative for Piston Partnership, a US automotive supplier. During the tax year, she receives guaranteed payments of $125,000 for her services to the partnership as an account representative. In addition, her distributive share of Piston Partnership' income included ordinary income of $150,000, dividends of $50,000, and capital gains of $25,000. What is Samantha's qualified business income?