13. A self-employed person is subject to the self-employment tax if self-employment taxable income is at least: a. $100 b. $400 c. $600 d. $1,000 e. None of the above 14. Which of the following is considered to be net earnings from self-employment? a. Capital gains b. Wages received by an employee c. Winning lottery ticket d. Interest income from personal savings account e. None of the above 15. The primary distinction between deductions for AGI and deductions from AGI is that the latter are primarily: a. nonbusiness deductions. b. business deductions. c. standard deductions. d. None of the above 16. All of the following are considered constructive receipt of income, except: a. Lori was informed her check for services rendered was available, but she did not pick it up. b. Pierre earned income that was received by his agent but was not received by Pierre. c. Jacque bought a 9-month certificate of deposit in November 2018. It earned $200 interest in 2018. She can withdraw the principal and interest in 2018 if she pays a penalty of one month's interest ($100). d. A payment on a sale of real property place in escrow pending settlement at which time