The Qualified Business Income $($QBI$)$ deduction was introduced as part of the Tax Cuts and Jobs Act $($TCJA$)$ to benefit certain business owners. It allows eligible taxpayers to deduct up to $20\%$ of their qualified business income from partnerships, S corporations, and sole proprietorships. However, the deduction is subject to several limitations and exclusions, especially for higher$-$income earners. In light of this, how does the QBI deduction affect the decision$-$making process for small business owners, particularly regarding business structure, employee compensation, and growth strategies? What potential challenges could arise when trying to maximize the QBI deduction?