Which of the following taxpayers will NOT qualify for the QBI deduction due to ordinary business income?

a) Kat, a limited partner in XYZ Partnership. She did not materially participate in the partnership.

b) Jill, a shareholder in JK Corporation, an S corporation. Jill worked full time for the S corporation as an employee as well as being a stock owner.

c) Cynthia, a shareholder of CDE Corporation, a C corporation. Cynthia did not work for the C corporation.

d) Justin, a general partner in HIJ Partnership. He worked full time for the partnership.