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qualified business income deductions may: A not be taken by partners in a parthesrhip B reduce the taxable ordinary income of the individual partner C

qualified business income deductions may: A not be taken by partners in a parthesrhip B reduce the taxable ordinary income of the individual partner C allow the partnership to take a deduction for up to 20% of the qualified business income D Be carried forward if the partnership is unable to take deduction in the current year

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