With regard to the educator expense deduction, which of the following is true?

1)	A full-time high school teacher who purchases $500 of school supplies for his classroom can take a miscellaneous itemized deduction on Schedule A.

2)	A middle school teacher who spends $150 on classroom supplies is entitled to a $150 educator expense deduction above-the-line.

3)	A full-time professor at a university can take a $250 above-the-line deduction for education expenses spent on classroom supplies.

4)	The educator deduction is an above-the-line deduction capped at $1,000.

5)

Deduction for the educator expense is a below-the-line deduction.

Gabe, who is married, operates a skateboard shop as a sole proprietor. He is the sole employee of the business. His Schedule C net income from the business for the current year is $105,000. Their taxable income before taking the deduction is $125,000, which includes his wife's earnings from her job. What is their Qualified Business Income (QBI) deduction for the year?

1)

$21,000.

2)

$25,000.

3)	None of the above.

4)

$0.

5)

$104,000.