Levi is a single taxpayer with taxable income of $285,000 ($5,000 of which is capital gains/qualified dividends). Levi owns an architecture firm that he operates as a sole proprietorship. During 2020, the firm earned income of $135,000. The firm's W-2 wages were $42,000, and the unadjusted basis in property immediately after acquisition (UBIA) was $340,000. What is the wage limitation that Levi is subject to this year