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Q. Grams, Inc, a calendar year S corporation, reports $20,000 DPGR and $15,000 of wages, and S corporation's QPAI is $5,000. Janet has a 40% interest in the S corporation. All expenses that reduce DPGR are from wages, and all wages paid relate to DPGR. Explain how much QPAI and wages are allocated to Janet?
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