QBI deduction

Alice Delvecchio is married and files a joint return with her spouse, Chris Delvecchio. Alice operates a small family restaurant called Ds Pizza as a sole proprietor (taxpayer identification number 565-22-4321). She pays wages of $36,000, has qualified property with a basis of $67,000, and the QBI from the restaurant is $100,000. Chris has wages of $250,000 and their joint taxable income before the QBI deduction is $364,000 and includes $12,000 of qualified dividends.