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please help Jason and Paula are married. They file a joint return for 2019 on which they report taxable income before the QBI deduction of

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Jason and Paula are married. They file a joint return for 2019 on which they report taxable income before the QBI deduction of $252,000. 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 reports $163,600 of qualified business income, reports W-2 wages of $36,000, and owns qualified property of $21,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $32,700. The partnership reports no W-2 wages, and Paula's share of the partnership's qualified property is $9,600. Assume the QBI amount is net of the self-employment tax deduction. What is their QBI deduction for the year

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