Joshua and Ryan are partners in Minimal Resources. Minimal Resources should report information regarding each trade or business of the partnership and do which of the following with the QBi information?

a - report on Sch K1 (form 1065), line 20, and provide specific information to the partners of their share of QBi items

b- reduce the ordinary income on page 1, form 1065 for any non-specified business for the QBI deduction

c - provide information on the partnership's Sck K, page 4 of Form 1065 that will reduce ordinary income by 20%

d - make an adjustment on the partnership's Sch M-2 for the QBI: that will be a deduction to the partners' capital accounts