n $2022,$ Nevaeh, a self$-$employed cosmetician$,$ had a net profit from her business of $$170,000.$ She will file jointly with her husband, and their joint taxable income for the year is $$324,750($their only other source of income is her husband's wages$).$ The deductible part of Nevaeh's self$-$employment tax is $$11,391.$ She did not have any employees nor any assets or property to depreciate. She did not make any contributions to any retirement plans, nor does she qualify for the self$-$employed health insurance deduction.

Nevaeh is eligible to receive a qualified business income $($QBI$)$ deduction of:In