Jason and Paula are married. They file a joint return for 2022 on which they report taxable income before the QBI deduction of $232,000. 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. Jason's sole proprietorship generates $167,200 of qualified business income and W2 wages of $47,200 and has qualified property of $22,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $25,700. The partnership reports no W2 wages, and Paula's share of the partnership's qualified property is $14,400.

Assume the QBI amount is net of the self-employment tax deduction.

What is their QBI deduction for the year?