Chris and Amy are married and will file a joint tax return. Amy is a 50% partner in A&A Partnership (not a specified services business). She received qualified business income of $300,000 from A&A. Amys share of the W2 wages paid by the partnership is $40,000. The partnership holds no property. Chris stays home with their two children. Their taxable income before the QBI deduction is $400,100 (this is also their modified taxable income). What is there QBI deduction for the year?