44- Matthew and Julia are married and will file a joint tax return. Julia owns a hair salon which she operates as a sole proprietorship that generates qualified business income of $300,000. The proprietorship pays W2 wages of $40,000 and holds property with an unadjusted basis of $10,000. Matthew is employed by a local automotive supplier. Their taxable income before the QBI deduction is $389,800 (this is also their modified taxable income). What is their QBI Deduction?

Answer:.........................?.