The State and Local Tax (SALT) cap workaround, resulting from AB 150, allows you to pay pass-through income elective tax at the entity level. This qualifies which of the following businesses to avoid the $10,000 federal cap on state and local tax deductions

A. Partnerships with members as individualsB. Entities that have a partnership as a partner, member, or shareholderC. Publicly traded companyD. Self-employed taxpayers