Hui Pays Self- Employment Tax on Her Sole Proprietorship Income

Hui pays self- employment tax on her sole proprietorship income, supplemental Medicare surtaxes on excess wages and self- employment income (the .09% tax) , and supplemental Medicare taxes on investment income (the 3.8% tax) . Which of the following statements is correct regarding the deductibility of these taxes?

A) One- half of the self- employment tax is deductible for AGI, and the .09% and 3.8% taxes are itemized deductions.
B) All three of the taxes are deductible as itemized deductions.
C) None of the taxes are allowed as a deduction.
D) One- half of the self- employment tax is deductible for AGI, but the .09% and 3.8% taxes are not allowed as deductions.