Stella Watters is a CPA and operates her own accounting firm (Watters CPA LLC). As a single member LLC, Stella reports her accounting firm opera-tions as a sole proprietor. Stella has QBI from her accounting firm of $540,000, she reports W2 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 tax-able income is $448,000.

Determine Stellas QBI deduction for 2018.