During the Current Year, Eleanor Earns $120,000 in Wages as an Employee

Multiple Choice

During the current year, Eleanor earns $120,000 in wages as an employee of an accounting firm.She also earns $13,000 in gross income from an outside consulting service she operates.Deductible expenses paid in connection with the consulting service amount to $3,000.Eleanor also incurs a recognized long-term capital gain of $1,000 from the sale of a stock investment.She must pay a self-employment tax on:

A) $0.
B) $10,000.
C) $13,000.
D) $14,000.