Z operates a framing shop which primarily sells picture frames. He operates

the business as an S corporation. He has one part-time employee whom he pays

a salary of $30,000. He also draws a salary of $150,000. He owns the building

where the shop is located. He purchased it several years ago for $100,000.

After taking several years of depreciation, the basis of the property is $70,000.

The shop's taxable income for the year was $300,000. What is his qualified

business income deduction