Mary (single) received $2,000 in qualified business income (QBI) from a partnership and real estate investment trust (REIT) dividends of $70. Her only other income was $45,000 from wages. Her 2022 taxable income (before the QBI deduction) is $34,120. She has no qualified business income or loss carrying forward from any prior year, nor did she receive any qualified REIT dividends or publicly traded partnership income that carries forward from a prior year. How much is her QBI deduction? $6,824 $3,412 $414 $400