Which of the Following Items May Not Be Subject to the Self-Employment

question 20

Multiple Choice

Which of the following items may not be subject to the self-employment tax?

• A)A partner's distributive share of partnership business income
• B)Amounts paid to an independent contractor who is the sole proprietor of his company.
• C)Amounts paid to a consultant who is the sole proprietor of his company
• D)Rental income from apartments owned by an individual whose regular source of income is wages and salaries.
• E)Amounts received by an author as royalties from a book he wrote.

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Definitions:

SA Node

The SA Node, or sinoatrial node, acts as the heart's natural pacemaker, generating electrical impulses that initiate the heartbeat.

Right Ventricle

One of the four chambers of the heart, responsible for pumping oxygen-depleted blood to the lungs.

Pulmonary Semilunar

Referring to the pulmonary semilunar valve, one of the heart's valves that prevents blood from flowing back into the right ventricle from the pulmonary artery.

Tricuspid

Referring to a valve in the heart that lies between the right atrium and the right ventricle, ensuring the flow of blood in one direction.