This year, Jesse received $$46,000$ from Oregon self$-$employment income. He materially participated in the business and has two employees who each worked in Oregon an average of $40$ hours per week. Which of the following is TRUE regarding Jesse's Oregon return?

If Jesse claimed a QBI deduction on his federal return, it will automatically flow through to the Oregon return.

Jesse may elect to have his business income taxed at a reduced rate on his Oregon return.

Jesse may be able to claim a deduction on his Oregon return that is a prorated amount of the federal QBI deduction.

No benefit is available on the Oregon return. The income will be taxed as normal.