Which of the following statements is false?

		An owner of a SSTB partnership who has qualified business income will be always be allowed a qualified business income deduction.
		An owner of a non SSTB partnership who has qualified business income will be allowed a qualified business income deduction if his/her taxable income is $100,000.
		A single taxpayer with $50,000 of qualified business income from a partnership, will receive a $10,000 qualified business income deduction if his/her taxable income is more than $50,000 but less than $157,000.
		In order to determine the qualified business income deduction, the qualified business income must be determined.