Susan, a single taxpayer, owns and operates a bakery as a sole proprietorship. The business is not a specified services business. In 2020, the business pays $100,000 in W2 wages, holds $150,000 of qualified property, and reports $350,000 of qualified business income (all of which is qualified business income). Susan has no other items of income or loss and will take the standard deduction.

Assume the QBI amount is net of the self-employment tax deduction.

What is Susan's qualified business income deduction?