Which of the following taxpayers is eligible for a qualified business income deduction regarding the activity noted?

a. Toms income from Burger Place, a sole proprietorship he owns.

b. A partner of an accounting firm.

c. An employee working for Apple Computer.

d. The sole shareholder (who is not an employee) of a C corporation that owns and operates a computer store.

e. a. and b. would both be eligible, but not c. or d.