All of the following statements regarding self-employment income/tax are true except:
A) The self-employment tax is imposed on net earnings from self-employment over $400.
B) Self-employment tax is computed separately for married individuals filing joint returns.
C) Independent contractors are subject to self-employment tax on the amount of net earnings from the self-employment activity.
D) Employees who have a business in addition to their regular employment are not subject to the self-employment tax since FICA is withheld on their wages.