Jason and Paula are married. They file a joint return for 2023 on which they report taxable income before the QBI (Qualified Business Income) deduction of $222,000. Jason operates a sole proprietorship, and Paula is a partner in the PQRS Partnership. Both are qualified trade or business, and neither is a "specified services" business. Jason's sole proprietorship generates $174,400 of qualified business income and W-2 wages of $26,000 and has qualified property of $21,500. Paula's partnership reports a loss for the year, and her allocable share of the loss is $24,900. The partnership reports no W-2 wages, and Paula's share of the partnership's qualified property is $10,400. Assume the QBI amount is net of the self-employment tax deduction. What is their QBI deduction for the year?