Rob Wriggle operates a small plumbing business as a sole proprietor. In 2019, the business has gross bus income of $421,000 and bus expenses of $267,000, including wages of $58,000. The business sold some land that had been held for investment generating a long term capital gain of $15,000. The business has $300,000 of qualified business property in 2019. Rob's wife Marie, has wage income of $250,000. They jointly sold stocks in 2019 and generated a long term capital gain of $13,000. They have no dependents in 2019, and they will take the standard deduction of $24,400. What is Rob and Marie's taxable income before the Qualified Business Deduction-- What is Rob and Maries QBI= $154,000 --What is Rob and Marie's QBI deduction?