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In 2018, Kelly has qualified business income from her self employed small business of 178000. She files a jointly with her spouse and their taxable

In 2018, Kelly has qualified business income from her self employed small business of 178000. She files a jointly with her spouse and their taxable income is 214000. They have no capital gains or qualified dividends in 2018. Kelly's business is a service business, what is Kelly's 2018 QBI deduction?

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