Qualified Business Income Deduction

[Dan]

Question:  Does the qualified business income deduction include gains from form 4797 sale of business property used in your trade or business?  I read in some articles that you can't use those gains from the sale of property used in a trade or business and in other articles you can.

One article says that:  section 1245 gain is treated as business income similar to what would show up on a schedule F.  

Another article says:  the new section 199A provided a definition of "qualified business income" that was ambiguous about whether gains resulting from the sale of property used in a trade of business (section 1231 property) would be eligible for the deduction.

There might be a difference between 1245 and 1231 property which I have not found yet.

Question:  Where do you enter gains from sale of equipment on the Qualified Business Income Deduction Worksheet?

[Dan]

Question:  How do you enter gains from sale of farm equipment on the Qualified Business Income Deduction Worksheet?  Income from Schedule F shows up on the worksheet but not 4797 gains from sale of equipment.  Example: the sale of a combine.

[Dan]

Schedule F shows up on the Activities Sec. 199A worksheet but not a 4797 when you have a 1245 gain on sale of farm equipment.  How do you add the 1245 gains from 4797 to that worksheet?