Jason and Paula are married. They file a joint return for 2021 on which they report taxable income before the QBI deduction of $279,500. 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 generates $184,000 of qualified business income and W-2 wages of $23,600 and has qualified property of $21,500. Paula's partnership reports a loss for the year, and her allocable share of the loss is $24,700. The partnership reports no W−2 wages, and Paula's share of the partnership's qualified property is $9,600. Assume the QBI amount is net of the self-employment tax deduction. What is their QBI deduction for the year? Feedback Theck My Work The deduction for qualified business income must be determined separately for each qualified trade or business. These independent calculations are then combined [becoming the "qualified business income amount" identified in §199 A(a)(1)(A) ]. This combined amount is then compared to the overall modified taxable income limit.