Schedule C client with moderate profit--$40,000

An IRA is a higher amount for client than a SEP.

Smart worksheet in Section E: Line 6E: S.E. Retirment deduction connected to business will input a SEP contribution (which lowers the calculation) but it excludes an IRA.

The result with an IRA is a higher QBI dedcution. I've reviewed the regs with no success.

Any input would be appreciated