The Tax Cuts and Jobs Act of 2017 added a provision that allows an income tax deduction for "Qualified Business Income." Only certain types of companies qualify for this tax benefit. Your client (operating as an S Corporation in which he owns 100%) is a service provider that supports, trains, troubleshoots, and provides recommendations related to the use of a particular software package that is used by major companies in the United States. The client does not sell the actual software itself and has about 10 employees with extensive expertise utilizing the software. The client has asked if he qualifies for the QBI deduction? Your task is to read the Internal Revenue Code, IRS Regulations, and other applicable authorities and to give your opinion as to where this type of client qualifies for the deduction. Please document your reasoning in two pages or less and cite the authorities on which you base your analysis