An individual who claims a deduction for qualified business income under section 199A:

A: Is more likely to have a penalty imposed for an error on the return than someone who does not claim this deduction.

B: Is less likely to have a penalty imposed for an error on the return than someone who does not claim this deduction.

C: Is just as likely to have a penalty imposed as any other individual with an error on the return.

D: None of these.