Which of the following is not subject to self-employment tax? a. Net earnings of a...

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Accounting

Which of the following is not subject to self-employment tax? a. Net earnings of a self-employed lawyer. b. Distributive share of earnings of a partnership. c. Net earnings of the owner of a dry cleaner. d. Net earnings of the owner of a shoe store. e. Gain on the sale of real estate held for investment.

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