An Individual in a Specified Service Business, Such as Accounting

Multiple Choice

An individual in a specified service business, such as accounting, with taxable income over the threshold amounts ($207,500, or $415,000 if married filing jointly) , will not lose the QBI deduction on such income if:

A) Taxable income exceeds the thresholds due to income of a spouse.
B) Taxable income did not exceed the thresholds in the prior three years.
C) Taxable income exceeds the thresholds because of net capital gain income.
D) None of the above.