Which of the following is correct regarding the deduction for self-employment taxes?
a. Self-employment taxes are deductible in full to arrive at adjusted gross income
b. Self-employment taxes are deductible on Schedule A, subject to a 10% AGI limitation
c. 50% of self-employment taxes are deductible on Schedule A
d. 50% of self-employment taxes are deductible to arrive at adjusted gross income.