Which statement is true about claiming the section $199$ a deduction on tax return returns individual takes the $199$ a deduction as a deduction from a gross income and corporation takes the $1998$ deduction to determine business income reducing the amount of ordinary business income loss reported to each shareholders on their scheduled K $$ one an individual takes the $199$ a deduction to instead of taking either the standard deduction with the itemized deductions individual takes the $199$ a deduction on schedule only if the itemized deduction