Determine the self-employment tax that would be paid for 2016 by each of the following taxpayers. If there is no self-employment tax, explain why.

A.) Net business profit, $39,000; dividend income, $300; wages subject to social security, $5,000; gross rental income, $6,000; net rental income, $1,500.

B.) Net business profit, $29,000; dividend income, $500; wages subject to social security, $60,000.

C.) Net business proft, $70,000; dividend income, $200.

D.) Net business profit, $15,000; dividend income,$100; wages subject to social security, $114,000.

E.) Net business profit, $3,000; dividend income, $450; net rental loss, $500.

F.) Net business profit, $450; dividend income, $50; wages subject to social security, $400.