In 2012, Mike Elfred Received a $165,000 Salary from His

In 2012, Mike Elfred received a $165,000 salary from his employer and generated $39,000 net earnings from self-employment from his small business. Which of the following statements is true?

A) Mike does not owe any self-employment tax because his salary exceeded the 2012 base amount ($110,100) for federal employment tax.
B) Mike owes both the Medicare and Social Security tax portions of self-employment tax on his $39,000 earnings from his small business.
C) Mike owes Medicare tax but not Social Security tax on his $39,000 earnings from his small business.
D) Mike owes Social Security tax but not Medicare tax on his $39,000 earnings from his small business.