Are all the requirements met, or under which requirement for qualified property does the following example fail? Example: Jane purchased a desk for business use on May $11,2014,$ and began using it immediately. She used the desk in her business all of $2022,$ and it was available for use at the end of the tax year.

Property is not used at any point during the taxable year in the production of qualified business income.

Property is not held, and available for use in$,$ the qualified business at the close of the taxable year.

The QBI Deduction "depreciable period" has ended before the close of the taxable year.

All of the requirements are met. The desk is qualified property for the QBI deduction