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Where is the § 199A deduction taken on Form 1040?
a.It is a deduction from AGI, much like the standard deduction or itemized deductions, and is the last deduction taken in determining taxable income.
b.It is an itemized deduction taken on Schedule A (Form 1040).
c.It is a business deduction and is taken on Schedule C (Form 1040).
d.It is a deduction that reduces self-employment income and is taken on Schedule SE (Form 1040).
e.None of these choices are correct.
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