Jason and Paula are married. They file a joint return for 2022 on which they report taxable income before the QBI deduction of $212,000. 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 $186,400 of qualified business income and W2 wages of $32,800 and has qualified property of $19,500. Paula's partnership reports a loss for the year, and her allocable share of the loss is $24,100. The partnership reports no W2 wages, and Paula's share of the partnership's qualified property is $9,600.

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

What is their QBI deduction for the year?