Considering the situation described above, the applicable threshold for the A 199A pass-through deduction is "$326,600."
This is according to the IRS (Internal Revenue Service), which stated that for the taxable year 2021, the amounts is given as:
Married Filing Jointly Threshold: $326,600;
Phase-in Range: above $326,600 up to $426,600;
All others Threshold: $163,300;
Phase-in Range: above $163,300 up to $213,300.
Therefore, given that Bill and Edna are filing jointly as a married couple, then the applicable threshold for the A 199A pass-through deduction is "$326,600."
Hence, in this case, it is concluded that the correct answer is "$326,600."
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