which of the following taxpayers will NOT be eligible fir a qualified business income (QBI) deduction for the business activity described?

Alejandro is a sole proprietor.He actively participates in his business and has a net profit of $60,000 this year.

Lindsay owns 10% of tge shares of Gestures, Incorporated, an S- corporation. She does not perform any services for the company. Her share of ordinary income is $3,000 this year.

Jeff owns 20% of the shares of Woodbury, Incorporated, a C corporation. He occasionally performs services and received form w-2 for his earnings.

Gina is a general partner of Business Case, a partnership. She actively participates in the business operation. Her share of ordinary income is $45,000 this year