(3) Nyota Uhura is a single taxpayer. Nyota generates $205,000 of qualified business income from her accounting firm, which is a single member LLC and reports her income as a sole proprietorship. The accounting firm paid wages are $115,350 and the accounting firm owns a building with an unqualified basis of $82,325. Her modified taxable income before the qualified business income deduction is $210.225. Calculate Nyota's QBI deduction