(cooperative patron may not count qualified payment received from cooperative in patron’s I.R.C. §199 computation whether or not cooperative keeps or passes through I.R.C. §199 deduction; the only way a patron can claim an I.R.C. §199 deduction for a qualified payment from a cooperative is for the cooperative to pass-through the I.R.C. §199 amount in accordance with the provisions of I.R.C. §199(d)(3); but, net proceeds distributed on patronage basis qualify as per-unit retain allocations because they were distributed with respect to products that the cooperative markets for its patrons and patrons receive payments based on quantity of product delivered to the cooperative and are not based on cooperative’s net earnings).