Which of the following statements is correct regarding Form 8995 - Qualified Business Income (QBI) Deduction Simplified Computation?

A. C corporations should complete the Form 8995 in order to claim the Qualified Business Income Deduction on their corporate returns

B. Taxpayers will receive the Form 8995 from the IRS, if they are determined to be eligible for the deduction

C. A single individual with qualified business income (QBI) whose taxable income before the QBI deduction is less than or equal to $164,900 should generally use the form

D. A partnership is required to attach Form 8995 to their partnership tax return in order to claim the deduction