Problem 2-28 (LO. 3, 4) Scott and Laura are married and will file a joint tax return. Laura has a sole proprietorship (not a "specified services" business) that generates qualified business income of $300,000. The proprietorship pays W-2 wages of $40,000 and holds property with an unadjusted basis of $10,000. Scott is employed by a local school district. Their taxable income before the QBI deduction is $381,400 (this is also their modified taxable income). Assume the QBI amount is net of the self-employment tax deduction. What is their tentative QBI based on the W-2 Wages/Capital Investment Limit? Determine their allowable QBI deduction