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 $1,908. 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. Sidney is eligible to receive a QBI deduction of _____. a. $0. b. $2,400. c. $5,018. d. $5,400