Roberto is single and has taxable income of $530,000 in 2018. As a 25 percent partner in a partnership that produces $820,000 of ordinary income from manufacturing a product, his share of partnership income is $205,000. The partnership paid $210,000 of W-2 wages and the total unadjusted basis of tangible depreciable business property is $360,000. What is Roberto’s qualified business income deduction?