You are correct that the Qualified Business Income deduction allows owners of businesses to deduct up to 20 percent of their qualified business income. However it also allows a deduction of 20 percent of qualified real estate investment trust (REIT) dividends, and qualified publicly traded partnership (PTP) income. Have you received any dividends from REITs and PTPs? If so, your QBI deduction is likely the result of this type of income.
Regarding your $159 credit, we need some additional information from you about this credit. Can you tell us to what it relates? For example, is it an educational credit, a dependent credit, or is it the earned income tax credit?
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