In $2023,$ Sheryl and Aaron, each single, both generate sole proprietor income of $$375,000.$ Sheryl's income is generated from a wholesale business whereas Aaron's is earned from his law practice.$$ Neither has any employees or qualified assets.$$ Both claim the standard deduction and have other income equal to the standard deduction amount. $($So$,$ modified taxable income equals the income generated from their activities as sole proprietors.$)$ Which of the following statements is correct?

Question $11$ options:

Neither Sheryl nor Aarom will generate a QBI deduction.

Sheryl can obtain a QBI deduction, but Aaron cannot because of the taxable income level and the fact that his law practice is a specified service business.$$

None of these choices are correct.

Both Sheryl and Aaron will have a QBI deduction of $$75,000.$