Which of the Following Statements About the Social Insurance Tax

Which of the following statements about the social insurance tax is INCORRECT?

A) According to the book,the tax rate for the programs is 15.3 percent.
B) The amount paid is typically split in half between employer and employee.
C) Lower income individuals are exempt from social insurance tax withholding.
D) There is a cap on the portion of income taxed for Social Security.
E) Self-employed individuals pay the full 15.3 percent rate.