Ben and Molly are married and will file jointly. Ben earns $300,000 from his single member LLC (a law firm). He reports his business as a sole proprietorship. Wages paid by the law firm amount to $40,000; the law firm owns no significant property. Molly is employed as a tax manager by a local CPA firm. Their modified taxable income is $401,000 (this is also their taxable income before the deduction for qualified business income). What is their tentative QBI based on the W-2/Capital investment Limit? Determine their allowable QBI deduction for 2022