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Qualified Business Income (QBI) Deduction 53. Which of the following taxpayers is eligible for the Qualified Business Income (QBI) Deduction? A. Sole proprietors B.

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Qualified Business Income (QBI) Deduction 53. Which of the following taxpayers is eligible for the Qualified Business Income (QBI) Deduction? A. Sole proprietors B. Partnerships C. S corporations D. All of the above.

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