Katie is a shareholder in Engineers One, a civil engineering company. This year, Katies share of net business income from Engineers One is $190,000. Assume that Katies allocation of wages paid by Engineers One to its employees is $300,000 and her allocation of Engineers Ones qualified property is $150,000 (unadjusted basis of equipment, all purchased within past three years). Assume Katie has no other business income, no capital gains or qualified dividends, and that her taxable income before the deduction for qualified business income is $400,000. Calculate Katies deduction for qualified business income.