Which statement is true about claiming the Section $199$A deduction on a tax return?An individual takes the $199$A deduction as a deduction from adjusted gross income

An S corporation takes the $199$A deduction to determine business income reducing theamount of ordinary business income $($loss$)$ reported to each shareholder on their Schedule K$-1$An individual takes the $199$A deduction instead of taking either the standard deduction or itemized deductionsAn individual takes the $199$A deduction on Schedule A only if they are itemizing deductions