An individual in a specified service business, such as accounting, with taxable income over the threshold amounts (213,300 for single or head-of-household taxpayers, or426,600 if married filing jointly in 2020), will not lose the QBI deduction on such income if ___________________?
1) Taxable income exceeds the thresholds due to income of a spouse.
2) Taxable income did not exceed the thresholds in the prior three years.
3) Taxable income exceeds the thresholds because of net capital gain income.
4) None of these.