1. Steve is married filing jointly with his wife Nancy and operates a business as a sole proprietor. His business is a small tax and accounting business where he has two employees who are paid a total of $90,000 in wages. The business has no significant assets. In 2021, Steve reported qualified business income of $289,000 and the taxable income before the QBI deduction of $229,000. What is the amount of Steve and Nancys QBI deduction for 2021?