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1 . All the following statements regarding the Section 1 9 9 A qualified business income deduction are correct, EXCEPT: a . The deduction is

1. All the following statements regarding the Section 199A qualified business income deduction are correct, EXCEPT:
a. The deduction is generally 20% of qualified business income.
b. The deduction is not available for service businesses such as health and accounting.
c. The deduction may be limited based on taxable income.
d. The deduction may be phased out for high income taxpayers.

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