Francisco, a single taxpayer, is self$-$employed and files Schedule C$.$ Francisco has taxable income of $$68,000$ from a business, which qualifies as Qualified Business Income $($QBI$).$ Francisco has no other income to be considered for income limitation calculation for the year. In $2023,$ some office furniture used in this business was sold for $$3,000.$ The furniture was purchased in $2020$ for a cost of $$4,500,$ and $$2,813$ in allowable depreciation has been taken. What is Francisco's QBI for $2023?$

Multiple Choice

$$59,307$

$$64,111$

$$64,509$

$$66,009$