During 2020, Tao formed a sole proprietorship to open her own law firm. She has worked in another form for ten years and felt it was time to be her own boss. During the year, Tao reports taxable income before the deduction for qualified business income of $185,600. All of this income was generated by her law firm. Assuming Tao files a joint tax return with her spouse, how much of her income will be considered qualified business income