Jason and Paula are married. They file a joint return for 2020 on which they report taxable income before the QBI deduction of $204,500. 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 $169,600 of qualified business income and W2 wages of $54,400 and has qualified property of $16,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $31,100. The partnership reports no W2 wages, and Paula's share of the partnership's qualified property is $8,000. Assume the QBI amount is net of the self-employment tax deduction. What is their QBI deduction for the year? $fill in the blank 1