Micah and Nancy are married and will file jointly. Nancy generates $300,000 of qualified business income from her single member LLC (a law firm). She reports her business as a sole proprietorship. Wages paid by the law firm amount to $40,000; the law firm has no significant property. Micah is employed as a tax manager by a local CPA firm. Their modified taxable income is $400,100 (this is also their taxable income before the deduction for qualified business income)What is Micah and Nancy's tentative QBI based on the W-2 Wages/Capital Investment Limit?Determine Micah and Nancy's allowable QBI deduction for 2022..