Donald is a general partner in a partnership; his share of ordinary income was reported in box 14 of Schedule K-1. Which of the following statements is TRUE?

a. Donald is considered an employee.

b. The amount of income reported in this box will be taxed at the rate that applies to long-term capital gains.

c. His ordinary income is not subject to self-employment tax.

d. His ordinary income is subject to self-employment tax.