Jason and Paula are married. They file a joint return for 2020 on which they report taxable income before the QBI deduction of $237,000. 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 $190,000 of qualified business income and W-2 wages of $44,800 and has qualified property of $16,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $35,900. The partnership reports no W-2 wages, and Paula's share of the partnership's qualified property is $8,800. Assume the QBI amount is net of the self-employment tax deduction. What is their QBI deduction for the year