Tammy has $100,000 of QBI after all applicable deductions from her qualified trade or business (a sole proprietorship). Tammys proprietorship paid $30,000 in W-2 wages to employees and has $100,000 of qualified property. She is married and files a joint tax return with her spouse, Paul, who earned a $30,000 salary for the year. Additionally, the couple had qualified dividends of $50,000. Assuming the couple's itemize deductions are $40,000, what is their QBI deduction for the current year?