Which of the following taxpayers will not be eligible for a qualified business income deduction for the business activity described? a. Alejandro is a sole proprietor. He actively participates in his business and has a net profit of 60,000 this year

b. Lindsay owns 10% of the 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