Sidney is self$-$employed as a blogger. He will use the single filing status, and he has net business income of $$27,000.$ The deductible part of his self$-$employment tax is $$1908.$ This was the only adjustment to his income. His taxable income, without regard to any amount he may be eligible to deduct for the qualified business income $($QBI$)$ deduction, is $$12,000.$ He did not have any employees nor any assets or property to depreciate. Sydney is eligible to receive a QBI deduction of $\_\_\_\_\_\_\_\_\_\_\_$ A$.$ $$0.$ B$.$ $$2,400.$ C$.$ $$5018.$ D$.$ $$5,400$