Which of the following is true regarding the wage-based limitation and specified service requirement for the qualified business income (QBI) deduction?

a. The wage-based and specified service limits apply no matter the amount of the taxpayers taxable income before the QBI deduction.

b. The wage-based and specified service limit dont apply unless the taxpayers taxable income (before the QBI deduction) reaches a minimum level.

c. The wage-based limitation doesnt apply unless the taxpayers taxable income (before the QBI deduction) reaches a certain level, but the specified service requirement applies in full no matter the income.

d. The specified service requirement doesnt apply unless the taxpayers taxable income (before the QBI deduction) reaches a minimum level, but the wage-based limitation applies in full no matter the income.