As a seller, whats the benefit to paying the buyers agent commission?

Hi all. Hoping you folks have some insight into my situation.

I am about to list my property and currently negotiating commission with a listing agent. I am in a hot market where houses are flying off the market with ridiculous prices. She is recommending that I sign for 5% where 2% goes to the buyers agent.

She claims that will draw more buyers and potentially raise the offers. And it has tax benefits since the commission amount is not taxable and considered an expense.

I did the math. Her claims dont make any sense, at least financially. It doesn't improve my NET, only the gross, potentially.

Before I flip her off for being self-serving or incorrect, wondering if there are other benefits that I am not seeing. Please share if you have any ideas.

Edit: Thank you all so much for responding. I learned something very important from your responses, that I do not have to agree to a set percentage upfront for the buyers agent. This was great advice!

I will definitely make myself open to paying any commissions and I will evaluate the offers based on the NET.