Jennifer is a CPA and a single taxpayer using the standard deduction. In 2022, her CPA practice generates qualified business income of $162,950 and she has no other items of income, deduction, or loss. Jennifer's taxable income before the QBI deduction is $150,000 ($162,950 $12,950 standard deduction). Jennifer employs an administrative assistant in her practice and pays him $75,000 in wages. The unadjusted basis of depreciable assets employed in the practice totals $30,000. If amount is zero, enter "0". Assume the QBI amount is net of the self-employment tax deduction.

a. What is Jennifer's qualified business income deduction?