Exercise $15-20($Algorithmic$)($LO$.3,4)$

Jason and Paula are married. They file a joint return for $2021$ on which they report taxable income before the QBI deduction of $$217,000.$ Jason operates a sole proprietorship, and Paula is a partner in the PQRS Partnership. Both are a qualified trade or business, and neither is a "specified services" business. Jason's sole proprietorship generates $$180,400$ of qualified business income and W$2$ wages of $$28,800$ and has qualified property of $$18,000.$ Paula's partnership reports a loss for the year, and her allocable share of the loss is $$32,100.$ The partnership reports no W$2$ wages, and Paula's share of the partnership's qualified property is $$10,400.$

Assume the QBI amount is net of the self$-$employment tax deduction.

What is their QBI deduction for the year?