Jason and Paula are married. They file a joint return for 2019 on which they report taxable income before the QBI deduction of $259,500. 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 reports $181,600 of qualified business income, reports W2 wages of $40,400, and owns qualified property of $17,500. Paula's partnership reports a loss for the year, and her allocable share of the loss is $32,500. 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?