Jason and Paula are married. They file a joint return for 2022 on which they report taxable income before the QBI deduction of $274,500. 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 $176,800 of qualified business income and W2 wages of $37,600 and has qualified property of $22,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $25,100. The partnership reports no W-2 wages, and Paula's share of the partnership's qualified property is $13,600. Assume the QBI amount is net of the self-employment tax deduction. What is their QBI deduction for the year? $x