A taxpayer has two businesses which coordinate together in sharing products and personnel. They are both eligible for QBID treatment under Section 199A. One is an SSTB and the other is not. May these be aggregated? No, because SSTBs are not allowed to aggregate for Section 199A treatment 0 Yes, they are allowed to aggregate O Possibly, they may be allowed to aggregate with the appropriate disclosures O Possibly, the SSTB business needs to run under a shell company and then the two businesses can aggregate