Rob Wriggle operates a small plumbing supplies business as a sole proprietor. In 2020, the plumbing business has gross business income of $421,000 and business expenses of $267,000, including wages paid 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 2020. Rob's wife, Marie, has wage income of $250,000. They jointly sold stocks in 2020 and generated a long-term capital gain of $13,000. Rob and Marie have no dependents and in 2020, they take the standard deduction of $24,800.

The income threshold for QBI limitations starts at $321,400 for married filing jointly taxpayers.

a. What is Rob and Marie's taxable income before the QBI deduction?