The TCJA law created a 20 percent net income deduction benefit for certain taxpayers, allowing them to pay less tax (Section 199A deduction).The law states that all entities in the U.S. qualify for this deduction if they prove eligibility and are treated as a Qualified Trade or Business, with two exceptions. One exception is a group of activities that fall under a Specified Service Trade or Business (SSTB), which gets a reduced benefit. The other remaining group does not get any benefit at all. The following activities are eligible to receive a reduced benefit, except for (best option):

a) Activities that include services such as health, law, accounting, actuarial science, performing arts, consulting, and athletics. b) Working as an employee and receiving a W-2 form. c) A business activity performed in the financial services category; and other similar activities dealing in certain aspects, reputation, or skill of the individual. d) None of the above.