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?

Donald is considered an employee.

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

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

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