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Why did the TCJA of 2018 include a deduction for qualified business income? A. To provide a tax cut to C corporations that qualified as

Why did the TCJA of 2018 include a deduction for qualified business income?

A. To provide a tax cut to C corporations that qualified as a small business.

B. To provide C corporations with a deduction for pass-through income items.

C. To provide a tax cut for owners of pass-through entities.

D. To encourage C corporations to earn qualified business income for shareholders.

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