Dakota and Avery own a flower shop. Dakota is married and filed a joint return. Dakota and her slide taxable income and modified taxable income is $250,000. Avery has no other income besides her share of income from the business. However, her husband has $500,000 of salary income and $50,000 of long-term capital gains. The flower shop has a gross income of $500,000 and expenses of $200,000. The business paid W-2 wages of $75,000 and had a basis in the assets used in the business of $150,000. What are Dakota's and Avery's qualified business deductions for the year?