Which of the Following Is True About Social Security as a Benefits

Which of the following is true about social security as a benefits program?

A) It does not cover unemployment insurance.
B) It is the only plan that requires no employee to meet any eligibility criteria.
C) It covers mostly employees of railroad and federal, state, and local government employees.
D) It does not require minimum earnings to be fully insured.
E) It is entirely free from federal tax.