Where is the 199A deduction taken on Form 1040?

a.It is a deduction that reduces self-employment income and is taken on Schedule SE (Form 1040).

b.It is a business deduction and is taken on Schedule C (Form 1040).

c.It is an itemized deduction taken on Schedule A (Form 1040).

d.It is a deductionfromAGI, much like the standard deduction or itemized deductions, and is the last deduction taken in determining taxable income.

e.None of these choices are correct.