Which of the Following Is Considered Qualified Property in the Calculation

Which of the following is considered qualified property in the calculation of the deduction for qualified business income (§ 199A) ?

A) All business property (both tangible and intangible) .
B) Tangible business property subject to depreciation.
C) Tangible property placed in service during the year, but not used in the production of qualified business income.
D) Fully depreciated tangible business property.