4. Hannah, married without dependents, has $200,000 income after all applicable deductions from a qualified trade or business. The business paid W-2 wages for $60,000 and had total unadjusted basis of property of $800,000. Hannah's spouse, Abby, earned a $180,000 salary. The couple also earned $20,000 long-term capital gains, earned $40,000 qualified dividends and has $25,000 itemized deductions. What is the couples qualified business income deductions for the current year?