QBI and pre-2018 PAL carryforward

[LXXVII]

Do pre-2018 disallowed PALs that are allowed in the current year count towards current year QBI, even if you still have remaining post-2017 QBI loss carryfoward? So for example, say I had pre-2018 PALs of 10,000, post-2017 QBI losses of 50,000 and current year gain of 30,000. In this case, is QBI 10,000 or 0?

[Anonymous_]

@Mike9241?

[LXXVII]

Okay, this answers part of the question:

Example 1: Taxpayer A has disallowed PALs of $30,000 and $50,000 for 2018 and 2017, respectively, and has passive income of $35,000 in 2019. All income and losses are from qualified trades or businesses. What is QBI? ...In Example 1, QBI would equal the full $35,000 in 2019. The 2017 PAL is the older previously disallowed PAL and is otherwise allowed against passive income in the current tax year. However, because it is carried over from a pre-2018 tax year, it is disregarded for purposes of determining QBI.

https://www.thetaxadviser.com/issues/2019/dec/sec-199-update.html

...But here's a kink: What if Taxpayer A also had $50,000 in QBI loss carryforward from 2017? In this case, it would seem the QBI is zero in 2019. Can anyone confirm?