Bertha, a single individual, reports taxable income of $177,500, of which $130,000 is attributable to an S corporation that provides consulting services, after paying wages of $72,000 to employees (but not to Bertha). The entity made no acquisitions of depreciable property during the year. Calculate any 20% qualified business income deduction.

Note: The deduction is limited for certain specified service-type S corporations where taxable income exceeds $157,500 for single individual. The phase-out range is $50,000 for individuals.

Bertha's qualified business income deduction is $