Which of the following statements regarding the Section 199A qualified business income deduction is correct: a)The deduction is generally the lesser of 20% of qualified business income or 20% of adjusted taxable income

Which of the following statements regarding the Section 199A qualified business income deduction is correct:

a)The deduction is generally the lesser of 20% of qualified business income or 20% of adjusted taxable income.

b)The deduction is not available for service businesses such as health and accounting.

c)Adjusted taxable income does not include a spouse's income when the business owner files jointly with a spouse.

d)The deduction will be an equal amount for equal owners of the same business.