Hui Pays Self-Employment Tax on Her Sole Proprietorship Income,supplemental Medicare

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) All three of the taxes are deductible as itemized deductions.
B) One-half of the self-employment tax is deductible for AGI,and the .09% and 3.8% taxes are 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.