An individual in a specified service business, such as account, with taxable income over the threshold amounts $($ $$232,100$ for single or head$-$of$-$household taxpayers, or $$464,200$ if married filing jointly in

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$.$ All of the three choices presented.

d$.$ Taxable income exceeds the thresholds because of net capital gain income.

e$.$ None of the three choices presented.