WHICH STATEMENT IS TRUE ABOUT CLAIMING THE SECTION 199-A DEDUCTION ON A TAX RETURN? A- AN INDIVIDUAL TAKES 199A DEDUCTION AS A DEDUCTION FROM ADJUSTED GROSS INCOME, B- AN S CORPORATION TAKES THE 199A DEDUCTION TO DETERMINE TOTAL INCOME REDUCING THE AMOUNT REPORTED TO EACH SHAREHOLDER ON THEIR SCHEDULE K-1, C- AND INDIVIDUAL TAKES THE 199A DEDUCTION INSTEAD OF TAKING EITHER THE STANDARD DEDUCTION OR ITIMIZED DEDUCTIONS ON SCHEDULE A. D- AN INDIVIDUAL TAKES THE 199A DEDUCTION ON SCHEDULE A ONLY IF THEY ARE ITEMIZING OTHER DEDUCTIONS