A- Jason and Paula are married. They file a joint return for 2019 on which they report taxable income before the QBI deduction of $200,000. Jason operates a sole proprietorship, and Paula is a partner in the PQRS Partnership. Both are a qualified trade or business, and neither is a specified services business. Jason's sole proprietorship reports $150,000 of qualified business income, reports W2 wages of $45,000, and owns qualified property of $50,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $40,000. The partnership reports no W2 wages, and Paula's share of the partnership's qualified property is $20,000.

Assume the QBI amount is net of the self-employment tax deduction.

What is their QBI deduction for the year?

B- Jason and Paula are married. They file a joint return for 2019 on which they report taxable income before the QBI deduction of $214,500. Jason operates a sole proprietorship, and Paula is a partner in the PQRS Partnership. Both are a qualified trade or business, and neither is a specified services business. Jason's sole proprietorship reports $163,600 of qualified business income, reports W2 wages of $55,600, and owns qualified property of $20,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $32,300. The partnership reports no W2 wages, and Paula's share of the partnership's qualified property is $12,800.

Assume the QBI amount is net of the self-employment tax deduction.

What is their QBI deduction for the year?