Susan, a single taxpayer, owns and operates a bakery as a sole proprietorship. The business is not a specified services business. In 2018, the business pays $60,000 of W2 wages and reports net income of $200,000 (all of which is qualified business income). Susan also has a part-time job earning wages of $11,000 and receives $3,000 of interest income.

What is Susan's tentative QBI based on the W2 Wages/Capital Investment Limit? $

Determine Susan's allowable QBI deduction.