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Shelly has $200,000 of QB1 from her local jewelry store. Shelly is a sole proprietor. Shelly's spouse earned $75,000 of wages as an employee. Their

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Shelly has $200,000 of QB1 from her local jewelry store. Shelly is a sole proprietor. Shelly's spouse earned $75,000 of wages as an employee. Their taxable income on their joint return is $320,000. How much of a QBI deduction can be claimed on their joint return for 2022 ? $0 $20,000 $64,000 $40,000

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