Jane is a self$-$employed attorney and single. Her annual net earnings from her law practice always exceed $$240,000.$ Jane also has a business selling stained glass windows that she makes. Her earnings from this business are usually about $$35,000$ per year. Jane claims the standard deduction. Because Jane's $2023$ taxable income exceeds the $$232,100$ threshold, she may not claim a QBI deduction for either business.

True

False