Steven is a CPA and operates his own CPA firm as a single-member LLC. His qualified business income from his accounting firm is $539,000 for 2023 . Steven paid wages of $168,000 this year and the unadjusted basis of the property used in the LLC is $402,000. Steven is married, and taxable income before the QBI deduction is $471,000 for him and his spouse. What is Steven's QBI deduction? (Do not leave any answer field blank. Enter 0 for the amount.)