为了使广大美国CPA考生能够顺利通过考试，如下为网校为美国CPA考生整理的习题，希望对大家有所帮互助！
The self-employment tax is:
A. Fully deductible as an itemized deduction.
B. One-half deductible from gross income in arriving at adjusted gross income .
C. Not deductible.
D. Fully deductible in determining net income from self-employment.
【答案解析】B
Choice "b" is correct. One-half of the self-employment tax is deductible to arrive at adjusted gross income.
Choice "a" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
Choice "d" is incorrect. Self-employment tax is not deductible in determining self-employment income.
Choice "c" is incorrect. Self-employment tax is partially deductible to arrive at adjusted gross income.
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