A sole proprietor who earned a net profit from their business may be eligible for which of the following tax benefits?

A. a deduction of up to 20% of gross income from all sources including wages and investments

B. a deduction of up to 20% of qualified business income

C. a more favorable tax rate of 0%, 15%, or 20% on net profit from business

D. a flat corporate tax rate of 21% on net profit from business​