Can you please explain the statement on the pass-through deducttion tab? "If your QBI is other than ... enter it as a special receipt that is taxable at ordinary income tax."

I will be a sole proprietor consultant providing personal services not related to rental real estate. Assume my gross revenue will be $150K. My total famiy income is well below any thresholds affecting QBI pass-through. My understanding is that all of my revenue is eligible for the 20% deduction. Hence I would record self-employment earnings of $150K and a QBI deduction of $30K.