Rachel and Ben are married and will file a joint return in 2019. Rachel earns $185,000 from her single-member LLC (a law firm). She reports the business as a sole proprietorship. Wages paid by the law firm amount to $60,000; the law firm has no significant property. Ben is employed as a manager at a local dentist office. Their modified taxable income is $361,900 (this is also taxable income before the deduction for qualified business income). Determine their QBI deduction for 2019