ason and Paula are married. They file a joint return for 2022 on which they report taxable income before the QBI deduction of $217,000. 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 generates $178,000 of qualified business income and W2 wages of $36,800 and has qualified property of $21,500. Paula's partnership reports a loss for the year, and her allocable share of the loss is $32,900. The partnership reports no W2 wages, and Paula's share of the partnership's qualified property is $9,600.

The answer is not 35600