Which one of the following statements I NOT true assuming a taxpayer is engaged in business?

A if the taxpayer exceeds the maximum threshold amount the QBI deduction entirely by the wage and property limitation

B. If the taxpayer has taxable income below the initial threshold amount the will generally equal the limitation imposed by the 20% CAPS

c. If the taxpayer has taxable income in excess of the maximum threshold and deduction is zero

d. If the taxpayer is somewhere between the initial threshold amount and the threshold amount and the threshold amount, the limitations applicable to an SSTB are phased in ratio