Diana and Charles are MFJ in 2022. Their taxable income before QBI deduction is $500,000, and they have $400,000 in QBI from the restaurant they own. They paid their five employees $220,000 in W-2 wages. They own the building in which the restaurant is located. They bought it 4 years ago for $600,000, and the land was worth $100,000. What is their QBI deduction? $110,000 $100,000 $80,000 $67.500