JESSE, Inc., a calendar year S corporation, incurred the following items during the tax year.

Municipal bond interest $ $7,000$

Sales $120,000$

Depreciation recapture income $14,000$

Long$-$term capital gain $20,000$

Cost of goods sold $(42,000)$

Administrative expenses $(15,000)$

Depreciation expense $(13,000)$

Charitable contributions $(10,000)$

$20\%$ QBI deduction $4,370$

Calculate JESSE$$s nonseparately computed income.