Which is true regarding taxpayers in a specified service trade or business?

A. They get no Section 199A deduction if their income exceeds the upper taxable income threshold for the tax year, because their deduction is subject to a complete phase-out. B They are subject to a phase-out of the Section 199A deduction between the lower and upper thresholds, but they are not subject to phase-in of the wages and property limitation.

C. They are no entitled to a Section 199A deduction at any taxable income level. D. They must apply the Wages and Property Limitation regardless of their taxable income level.