Partners remuneration under 44AD

Dear Members,

one partnership firm has declared profit under sec 44AD in AY 2018-19.

questions arise is...

1). Is partner remuneration u/s 40(b) is allowed for deduction from income..Recent amendment in FY 2017-18
.

2) imunity available to partnership firm for first time audit under 44AD if profit declared less than 8%/6% as the case may be.

Thanks