Which of the following taxpayers would NOT be eligible for the pass- through deduction available...

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Which of the following taxpayers would NOT be eligible for the pass- through deduction available under section 199A of the Tax Cuts and Jobs Act of 2017? etor Kivisar. Sarah, who operates a clothing store as a sole proprietor Bill, who operates a gun shop organized as an Scorporation Adrian, who operates a landscaping business as a corporation og Shirley, whose limited liability company (LLC) provides stenographic services to the legal profession

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