Which one of the following statements best describes how code 199A applies to pa corporations

A The QBI deduction is determined at the entity level for both S corporations and then is distributed out to the applicable owners.

B the QBI deduction is determined at the partner level for a partnership, but what level for an S corporation.

C The QBI deduction is calculated at the shareholder level for an S corporation partnership level for a partnership

D the rules governing S corporations or partnerships provide, generally, that t is calculated at the individual owner level and is based on the terms of incor deduction and loss distributed to the equity owner from the equity owner from the applicable pass