Sarah owns a commercial rental properties held in a single-member LLC. Her LLC reports rental income of $1,200,000. The LLC pays no W-2 wages; rather, it pays a management fee to an S corporation that Sarah controls. The management company pays W-2 wages but reports no income (or loss). Sarahs total unadjusted basis of the commercial rental property is $8,000,000. Sarahs taxable income before the QBI deduction (and her modified taxable income) is $1,800,000. Whats Sarahs QBI deduction for 2022?