Assume Alejandro is an actor who earns $180,000 in 2021 for his recurring role on a soap opera. His taxable income falls between the lower and upper taxable income thresholds. As a performing artist, he is considered to be in a specificities service trade or business. He is single, pays no wages, and has no qualifying property. Which of the following is correct with respect to Alejandros Section 199A deduction? A.He gets a full Section 199A deduction because he is in a specified service trade or business and is thus exempt from the phase-in and phase-out rules.

B. He is not subject to the phase-in rule for the Wage and Property Limitation because he pays no wages and no property.

C. He is subject to both the phase-in and phase-out rules because he is in a specified service trade or business and his income is

between the lower and upper taxable income thresholds

D. He is not subject to the phase-out rule because he pays no wages and has no property.