The State and Local Tax (SALT) cap workaround, resulting from AB 150, allows a taxpayer to pay pass-through income elective tax at the entity level. This qualifies which of the following businesses to avoid the $10,000 Federal cap on state and local tax deductions?

A. Partnerships with members as individuals
B. Entities that have a partnership as a partner
C. Publicly traded company
D. Self-employed taxpayers