Form 2555 and QBI deduction interaction

[Drphibes]

I have a new client that moved overseas in Aug 2020 and has not been back to the US since.   He has a Sch C financial planning service he is doing from overseas to US clients.  He keeps a small cheap 1 room office in the US where bills and payments come in and a friend he pays as an employee comes in 1x per week to fax his mail to him and deposit checks that show up and print/mail out stuff to clients who don't have e-mail.  He did not take the foreign income exclusion in 2020 as he did not realize the 12 months period is not calendar, he was doing his own returns.  So, he is out of the US long enough for 2555 exclusion for 2021 but is he also able to use the QBI deduction since the income is US sourced?  You'll like this, he is in Thailand where he would pay tax on the income he earns but Thailand only taxes you on income you earned and brought into the Kingdom the same calendar year.  He has a couple of seasoning accounts where he can clearly show that he is bringing in money that was made in the previous calendar year and, therefore, not taxable to Thailand.  Kinda smart.  Thanks in advance!