Stella Watters is a CPA who operates her own accounting firm (Watters CPA LLC). As a single-member LLC, Stella reports her accountin firm operations as a sole proprietor. Stella has QBI from her accounting firm of $540,000, she reports W-2 wages of $156,000, and the total unadjusted basis of qualified 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. X