In section 15-3c, the text defines qualified business income. In section 15-5g, the text defines specified service trade or business income, which cannot be treated as qualified business income by taxpayers whose taxable income exceeds certain amounts.

The text says that, "In general," qualified business income on which the deduction is computed includes the income from "any trade or business other than providing services as an employee," whether earned by the taxpayer as a sole proprietor or earned by a partnership or Subchapter S corporation whose income is taxed to the taxpayer as an owner of the entity. The IRS has stated that the deduction is also allowed for income from some sources that do not come within the usual meaning of a "trade or business" of the taxpayer or as defined in the text, and even though the IRS also says that these sources of income are excluded from qualified business income.Please list and describe these items. Note: This is not asking about specified service trade or business income, which the IRS says is not included in qualified business income if the taxpayer's taxable income is too high.

The text lists the types of business that produce specified service trade or business income. The last category listed in the text is "any trade or business where the business's principal asset is the reputation of one or more of its employees or owners," and the text states that this "might entail" payment for services rendered, personal appearances, or the use of the person's name, likeness, or other "identity item." Please explain how the IRS has described this category of trade or business.

Also, please explain any rules the IRS uses to determine the amount of specified service trade or business when a business derives some, but not all, of its income from a specified service trade or business.