Peter owns and manages his single member LLC that provides a wide variety of financial services to his clients. He is married and will file a joint tax return with his spouse, Marta. His LLC reports $300,000 of qualified business income, W-2 wages of $120,000, and assets with an unadjusted basis of $75,000. Their taxable income before the QBI deduction is $285,000 (this is also their modified taxable income). Determine their QBI deduction for 2022. $x 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 $179,200 of qualified business income and W-2 wages of $30,800 and has qualified property of $22,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $22,900. The partnership reports no W2 wages, and Paula's share of the partnership's qualified property is $10,400. Assume the QBI amount is net of the self-employment tax deduction. What is their QBI deduction for the year? $