Choice "D" is correct. One-half of the self-employment tax is deductible to arrive at adjusted gross income.
Choice "b" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
Choice "c" is incorrect. Self-employment tax is not deductible in determining self-employment income.
Choice "a" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
