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Rob Wriggle operates a small plumbing supplies business as a sole proprietor. In 2 0 2 3 , the plumbing business has gross business income

Rob Wriggle operates a small plumbing supplies business as a sole proprietor. In 2023, 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 2023. Rob's wife, Marie, has wage income of $250,000. They jointly sold stocks in 2023 and generated a long-term capital gain of $13,000. Rob and Marie have no dependents and in 2023, they take the standard deduction of $27,700.
The income threshold for QBI limitations starts at $364,200 for married, filing jointly taxpayers. What is Rob and Marie's QBI deduction?

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