a taxpayer net income from self employment refers to : a the net profit from their schedule c business or partnership b the net profit from thier schedue c business or partnership , less the adjustment for one half of thier self employment c the net profit from thier schedule c businee or partnership less the amount of any retirement contributions made to thier own account d the net profit from thier schedue c business or partnership less the adjustment for one half of thier self employment tax and the amount of any retirement contributions made to thier own account