Problem: Tara and Todd are married. Tara is a lawyer who operates her practice as a sole proprietorship. Todd works for a local architecture firm. Their taxable income before the QBI deduction is $404,200, this is also their modified taxable income. Tara has $150,000 of QBI from her law firm. She paid $40,000 in wages and has no qualified business property. What is their QBI deduction for the year?