Question: Which K - 1 item is important to be properly reported on a K - 1 in order to determine the 1 9 9 A

Which K-1 item is important to be properly reported on a K-1 in order to determine the 199A deduction?
a.
Guaranteed payments for non-majority partners or shareholders
b.
Qualified property for each trade or business carried on by the entity
c.
Interest income, both taxable and tax-exempt
d.
Charitable contributions

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