Jason and Paula are married. They file a joint return for 2019 on which they report taxable income before the QBI deduction of $277,000. 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 reports $174,400 of qualified business income, reports W–2 wages of $57,600, and owns qualified property of $13,000. Paula's partnership reports a loss for the year, and her allocable share of the loss is $32,700. The partnership reports no W–2 wages, and Paula's share of the partnership's qualified property is $9,600.What is their QBI deduction for the year?