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Exercise 2-20 (Algorithmic) (LO. 3, 4) Jason and Paula are married. They file a joint return for 2020 on which they report taxable income before the QBI deduction of $217,000. 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 generates $163,600 of qualified business income and W-2 wages of $34,800 and aula's partnership reports a loss for the year, and her allocable share of the loss is $30,300. The partnership reports no W-2 wages, and Paula's share of the partnership's qualified property is $9,600. Assume the QBI amount is net of the self-employment tax deduction. What is their QBI deduction for the year? x Feedback Check My Work At its most basic level, 5 199A permits an individual to deduct 20 percent of the qualified business income generated through a sole proprietorship, a partnership, or an S corporation. Qualified business income (QBI) is defined as the ordinary income less ordinary leductions a taxpayer earns from a "qualified trade or business" conducted in the United States by the taxpayer. It also includes the distributive share of these amounts from each partnership or S corporation interest held by the taxpayer