USA Section 199 passthrough deduction

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I wanted to get an opinion on how to present the section 199 passthrough deduction on a 2018 1120S.

The taxpayer owns an S Corp, income below $157,000, files single on 1040. Qualifies for the deduction.

The S Corp will be sold halfway through 2018 through an asset sale and the taxpayer is going to have a W2 paying job. My understanding is the deduction is not eligible if you are in the business of being an employee (receiving a W2).

I want to get others opinion on how to present the credit for the half of the year where the taxpayer qualifies for the credit? I would think the income through date of sale prior to receiving a W2 would be eligible for the deduction. Any expenses occurring post sale are not eligible.

Thanks,
 

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