Jackson, single filing status, is a general partner in a partnership that is a specified service trade or business. The Jackson's share of the partnership's ordinary income is $185,000 (NOT including the self-employment tax deduction) and his guaranteed payment is $25,000 (already deducted from the $185,000 ordinary income) are both are reported on Jackson's Schedule K from the partnership. The partnership paid total W-2 wages of $50,000 (already deducted from the $185,000 ordinary income) and held qualified unadjusted property of $1,200,000 for the determination of the qualified business income deduction limit. Assuming Jackson does not itemize deductions, what is Jackson's QBI deduction for the current year?