Is the QBI deduction available to sole proprietors, regardless of type of business, as long as the 2018 taxable income is below $157,500 / $315,000?

[robbieldillon]

What determines the income limits of $157,500 / $315,000? 

 Is it the combined total of ALL income W2s, rental gross or net, and schedule c (gross income before or after deductions?

[sjrcpa · Accepted solution]

What determines the income limits of $157,500 / $315,000? Taxable income without QBI deduction.