Which one of the following statements is true about the QBI deduction?

A. Depending on the taxpayer, it could cause the effective tax rate to increase, the same

B. It has no impact on the effective tax rate because it is just a deductionC.

c. It reduces the maximum effective tax rate from 37% to 29.6%

d. In many cases it will reduce the effective tax rate by at least 20% and possibly higher because it eliminates income in the taxpayers highest income tax bracket