For the calendar year 2023, Hunter LLC, reported a $60,000 profit on its books. The items included in the profit computation were $300,000 in sales revenue, $15,000 in qualified dividends, $122,000 in cost of goods sold, $5,000 in charitable contributions, and $78,000 in employee wages and other expense. Christian, a 40 percent owner and a single individual, had no other business income and reported taxable income, including the partnership income, of $196,000. How much is Christian's qualified business income deduction? Show computations.