All of the following are eligible for the Qualified Business Income Deduction except?

The Qualified Business Income (QBI) deduction allows eligible taxpayers to deduct a portion of their qualified business income from certain types of businesses on their individual tax returns. This deduction is available to sole proprietorships, S corporations, partnerships, and some trusts and estates, but it is specifically not applicable to C corporations.

C corporations are taxed at the corporate level, and the income generated does not pass through to the individual shareholders in the same manner as it does for sole proprietorships, S corporations, and partnerships. As a result, the owners of C corporations do not qualify for the QBI deduction, which is designed to benefit individuals who earn income through pass-through entities where the income is reported on their personal tax returns.

In contrast, sole proprietorships, partnerships, and S corporations allow for business income to flow through to the owners' personal tax returns, making them eligible for the QBI deduction. This deduction is aimed at providing tax relief to individuals who earn income from these types of entities, thereby promoting small business growth and entrepreneurship.