An S corporation has the following information for the taxable year: Net Income before the items below $90,000 Bill's Salary ($38,000) Other Income $29,000 Other Expenses ($14,000) Net Income $67,000 Bill is a 20 percent owner of the S corporation and he performs services for the business as an employee. What is Bill's self-employment income?

A. $0.

B. $52,000.

C. $67,000.

D. $90,000.