Selena Roberts operates an S$-$Corporation that focuses on home remodeling. The company had a net income of $$150,000$ for the year. As a small business owner, she would like to know which of the following statements is most correct and applicable for the $2023$ tax year?

The S$-$Corporation $($on its own$)$ is eligible for the Qualified Business Income $($QBI$)$ deduction.

The business tax rate will be $21\%.$

She may qualify for the $20\%$ pass$-$through deduction.

The QBI deduction will not apply to her since it only applies to Sole Proprietors and Partnership income.