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Which of the following taxpayers would never be eligible for a qualified business income deduction regarding the activity noted? The owner of Tom's Burger Place,

Which of the following taxpayers would never be eligible for a qualified business income deduction regarding the activity noted?
The owner of Tom's Burger Place, a sole proprietorship.
A partner in a law firm
An employee working for Walmart
A self-employed driver for Uber or Lyft.
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