FICA Excludes from Coverage All of the Following Kinds of Employment

FICA excludes from coverage all of the following kinds of employment except :

A) domestic service performed in a college sorority by a student.
B) service performed by a 16-year-old child in the employ of the mother.
C) babysitting service performed by a 35-year-old person who receives $40 in cash during the calendar quarter.
D) federal government secretaries hired in 1990.
E) services performed by a railroad worker for an employer covered by the Railroad Retirement Tax Act.