Again, this is a pass-through entity (i.e. all income is "passed through" to the owner as income on which s/he pays tax). There is no deduction at the entity (or employer) level. Full ordinary income tax is paid on it by the LLC owner.
This is a common strategy for owners of pass-through entities such as LLC, S-Corp, and Partnership owners.
Please do not comment when you are unfamiliar with the topic.
