Jason and Paula are married. They file a joint return for $2023$ 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 $$182,800$ of qualified business income and W$-2$ wages of $$34,400$ and

has qualified property of $$21,500.$ Paula's partnership reports a loss for the year, and her allocable share of the loss is $$33,700.$ The

partnership reports no W$-2$ wages, and Paula's share of the partnership's qualified property is $$13,600.$

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

What is their QBI deduction for the year?