Jason and Paula are married. They file a joint return for 2023 on which they report taxable income before the QBI deduction of $200,000. 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. Jasons sole proprietorship generates $150,000 of qualified business income and W2 wages of $45,000 and has qualified property of $50,000. Paulas partnership reports a loss for the year, and her allocable share of the loss is $40,000. The partnership reports no W2 wages, and Paulas share of the partnerships qualified property is $20,000. What is their QBI deduction for the year