Form K-1 Box 20, Qualified Business Income, Gross receipts for section 448(c)

For form 1065, Schedule K-1, Box 20, code AG - an amount is listed for each partner next to "Gross receipts for section 448(c).  Two questions:

 

1.  How is this amount calculated?

2.  Does this amount affect the qualified business income deduction the partner will be able to take?

 

Thank you for any help you can provide.