Which of the following taxpayers may claim a deduction for qualified business income? Explain.

a. A driver for Uber or Lyft.

b. A veterinarian operating as an S corporation. In addition to veterinary services, revenues are also derived from the sale of pet food and supplies and from the boarding of animals.

c. A CPA operating as an LLC taxed as a sole proprietorship. The CPA is single and has taxable income of $150,000.

d. Same as part (c), except the CPA has taxable income of $200,000.

e. A real estate salesperson.

f. A pet sitter/dog walker.

g. A sole proprietor software developer.

h. An individual wage earner w'ho derives $60,000 of rental income from a duplex she owns.