Francisco, a single taxpayer, is self$-$employed and files Schedule C$.$ Francisco has taxable income of $$88,000$ from a business, which qualifies as Qualified Business Income $($QBI$).$ Francisco has no other income to be considered for income limitation calculation for the year. In $2023,$ some office furniture used in this business was sold for $$3,300.$ The furniture was purchased in $2020$ for a cost of $$4,950,$ and $$3,094$ in allowable depreciation has been taken. What is Francisco's QBI for $2023?$

Multiple Choice

$$76,574$

$$82,791$

$$83,227$

$$84,877$