In $2024,$ Campbell, a single taxpayer, has $$95,000$ of profits $($net of the deduction for self$-$employment taxes, the self$-$employed health insurance deduction, and the deduction for contributions to qualified self$-$employment retirement plans$)$ from her general store, which she operates as a sole Han is a self$-$employed carpenter and his wife, Christine, works full time as a grade school teacher. Han paid $$525$ for carpentry tools and supplies, and Christine paid $$3,600$ as her share of health insurance premiums $($not with pretax dollars$)$ for Han and herself in a qualified plan provided by the school district $($not through an exchange$).$ Which of the following is a true statement?