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 $60,000 of W 2 wages and reports qualified business income of $200,000. Susan also has a part-time job earning wages of $11,000 and receives $3,200 of interest income. Assume the QBI amount is net of the self-employment tax deduction What is Susan's tentative QBI based on the W-2 Wages/Capital Investment Limit? Determine Susan's allowable QB1 deduction