15 enn, a single taxpayer, has a taxable income 15,000. His share of the income from a law LLP is $50,000, and his share of W-2 wages is ount for the law firm LLC? 70,000. Under Sec. 199A, what is Kevin's deductible /9 A. $0 B. $10,000 C. $35,000 D. $315,000 6.7.2. Which of the following statements about qualified business income (loss) is correct under Sec. 199A? If the net amount of qualified income, gain, deduction, and loss is greater than zero, the deduction can be carried over to the next year. B. If the net amount of qualified income, gain, deduction, and loss is less than zero, the loss can be carried back to the prior year. C. If the net amount of qualified income, gain deduction, and loss is less than zero, the loss can be carried over to the next year. The net amount of qualified income, gain, deduction, and loss is always greater than zero. D