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Jason and Paula are married. They file a joint return for 2 0 2 3 on which they report taxable income before the QBI deduction

Jason and Paula are married. They file a joint return for 2023 on which they report taxable income before the QBI deduction of $294,500. 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 $170,800 of qualified business income and W2 wages of $26,800 and has qualified property of $12,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $33,100. The partnership reports no W2 wages, and Paula's share of the partnership's qualified property is $12,800.
Assume the QBI amount is net of the self-employment tax deduction.
What is their QBI deduction for the year?

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