Nema is self-employed as a blogger. He will use the single filing status, and he has net business income of $26,559. The deductible part of his self-employment tax is $1,876. His taxable income, without regard to any amount he may be eligible to deduct for the qualified business income (QBI) deduction, is $11,733. He did not have any employees nor any assets or property to depreciate.

Nema is eligible to receive a QBI deduction of __________.

$0

$2,347

$5,312

$5,687