Who received qualified business income $($QBI$)$ during the year?

Benita. She had $$32,000$ in long$-$term capital gain income from the sale of investment property.

Candace. She had wages of $$82,000.$

Jen. She has a diversified investment portfolio, and she had $$40,000$ in income from interest, ordinary dividends, and capital gains.

Lynn$.$ She is a shareholder in an S corporation, and she received a Schedule K$-1$ reporting her share of net profits from the business.