In 2019, Kendra, who is a self-employed hairdresser, had a net business income of $140,000 and a joint taxable income of $315,000 (she files married filing jointly). The deductible part of her SE tax was $1,875. She did not have any employees nor any assets or property to depreciate. She is eligible to receive a Qualified Business Income deduction (QBID) of:

$0

$27,625

$28,000

$138,125