2.02.2 Self-Employment Income (3)

Question 問題
Based on the following information, what is the amount of Beth's self-employment income?
- Salary from her S corporation - $15,000
- Partnership income (inactive general partner) - $8,000
- Corporate director's fees - $1,500
- Payment from insurance company for lost income - $10,000

A. $1,500

B. $9,500

C. $19,500

D. $24,500

The correct answer is 正解は、[C. $19,500] = $8,000 + $1,500 + $10,000
パートナーシップの通常事業所得の割当ては自営業者税の対象となる
（S corporationからの通常事業所得の割当ては対象とならない）。
所得補償保険は所得税の対象となる。