Stella Watters is a CPA and operates her own accounting firm $($Watters CPA LLC$).$ As a single member LLC$,$ Stella reports her accounting firm operations as a sole proprietorship. Stella has QBI from her accounting firm of $$540,000,$ she reports W$2$ wages of $$156,000,$ and the unadjusted basis of property used in the LLC is $$425,000.$ Stella is married and will file a joint tax return with her spouse. Their taxable income before the QBI deduction is $$475,000,$ and their modified taxable income is $$448,000.$

Determine Stella's QBI deduction for $2022.$