David and Severna, married filing joint taxpayers, reported modified taxable income of $324,000, which includes $20,000 in capital gains, $8,000 in interest income and $24,000 in qualified dividend income. After considering the wage/asset limitation and the specified services limitation, business 1 reported QBI of $135,000 with a QBI deduction of $27,000 and business 2 reported QBI of $160,000 with a QBI deduction of $32,000. Calculate the QBI deduction considering the overall limitation. 

$64,800 

$59,000 

$56,000 

$0

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