18. (LO5) Jaewoo is a CPA and operates his own CPA firm as a single-member LLC. His qualified business income from his accounting firm is $555,000 for 2023. Jaewoo paid wages of $162,000 this year and the unadjusted basis of the property used in the LLC is $400,000. Jaewoo is married, and taxable income before the QBI deduction is $467,000 for him and his spouse; their modified taxable income is $439,300. What is Jaewoos QBI deduction