Which of the Following Statements Regarding the Self-Employment Tax Is

Which of the following statements regarding the self-employment tax is most accurate?

A) The self-employment tax base is generally the taxpayer's net income from self-employment (usually net income from Schedule C) .
B) Taxpayers who report less than $600 of net income from self-employment (usually net income from Schedule C) are not required to pay self-employment taxes.
C) The self-employment tax base is net earnings from self employment which is less than net income from self-employment.
D) The Social Security tax limit does not apply to self-employment taxes.