Problem $15-24($LO$.3,4)$

Shelly has $$200,000$ of QBI from her local jewelry store $($a sole proprietorship$).$ Shelly's proprietorship paid $$30,000$ in W$-2$ wages and

has $$20,000$ of qualified property. Shelly's spouse earned $$77,700$ of wages as an employee, they earned $$20,000$ of interest income

during the year and have no other income or deductions. Shelly and her spouse will file jointly and use the standard deduction.

Assume the QBI amount is net of the self$-$employment tax deduction.

What is their QBI deduction for $2023?$