Exercise 15-18 (Algorithmic) (LO. 3, 4) Jason and Paula are married. They file a joint return for 2019 on which they report taxable income before the QBI deduction of $274,500 Jason operates a sole proprietorship, and Paula is a partner in the PQRS Partnership. Both are a qualified trade or business, and neither is a specified services business. Jason's sole proprietorship reports $164,800 of qualified business income, reports W-2 wages of $31,600, and owns qualified property of $22,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $23,300. The partnership reports no W-2 wages, and Paula's share of the partnership's qualified property is $12,000. Assume the QB1 amount is net of the self-employment tax deduction. What is their QBI deduction for the year