The taxpayer is a self−$-$employed contractor who builds residences and had gross income of $2.2$2\mathrm{.}2$M.$.$ the net income attributed to the business was $450$450$K.$.$ Additionally. This taxpayer has a team of 10$10$ full−$-$time employees, as well as contractors who perform the design and build projects. The business has $150$150$K of wages for the tax year, and the taxpayer is organized as a single−$-$member LLC and has filed as Married Jointly. Is the following statement regarding QBI relevant to this situation?

a)$)$ Wages may be a limiting factor when computing QBI

b)$)$ If the taxpayer changes to a C corporation, he or she will not be entitled to any QBI deduction

c)$)$ The taxpayer may be able to amend their 2019$2019$ US Form 1040$1040$ and take the QBI deduction