· If A and B were aggregated, the total QBI of the combined trade or business would be 200, and the total W 2 wages would be 70. The QBI deduction for the aggregated group would be 35, since 50% of the W 2 wages, 35, is lower than 20% of the QBI of the combined group, 40. Note that the aggregation of A and B results in a net increase to ...