Thad, a single taxpayer, has taxable income before the QBI deduction of $198,500. Thad, a CPA, operates an accounting pr

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Thad, a single taxpayer, has taxable income before the QBI
deduction of $198,500. Thad, a CPA, operates an accounting practice
as a single member LLC (which he reports as a sole proprietorship).
During 2021, his proprietorship generates qualified business income
of $158,800, W–2 wages of $119,100, and $13,200 of qualified
property.
Assume the QBI amount is net of the self-employment tax
deduction. If required, round any division to two decimal places
and use that rounded amount in any future computations. Round your
final answer to the nearest dollar.
What is Thad's qualified business income deduction?