2. Home - Prior Associates Lid=cbdd019c-2741-4604-a853-403b6da94c29&evallvt:5&redirect_url=%2 - AC e Realize Your Potentiat H&R... X Search.. Test - Qualified Business Income Deduction (2020) Section 2 Question 3 of 15. If Neon Lights, LLC has gross receipts of $20 million for the taxable year, they will not be considered an SSTB if less than what percentage of their gross receipts are attributable to an SSTB category? 5 10% 15% O 20% Mark for follow up Question 4 of 15. Which of the following professional services is excluded from the Internal Revenue Code's definition of a specified service trade or business? O Accounting Financial services O Engineering Health care Mark for follow up Back Save / Return Later Summary Next >