Instructions : Choose the best multiple choice answer and explain why you chose the answer. MUST provide 2-3 sentence brief explanation and show all work. All sources must be noted.

____ 32. One of the tax advantages of being self-employed (rather than being an employee) is:

a.	The self-employment tax is lower than the Social Security tax.
b.	The cutback adjustment does not apply.
c.	Job-related expenses are deductions for AGI.
d.	The actual cost method for deducting the business use of an automobile can be selected.
e.	A deduction for an office in the home is available.