for irs purposes taxable compensation for a self-employed individual is equal to net taxable earnings from the self employed individual's trade or business:

a. not reduced by any amount and not increased by any other income of the taxpayer

b. reduced by the deduction for half of the self employment tax and any deductions for contributions to a retirement plan. other taxpayer contribution is considered as w2 wagws, alimony received under separate maintenance and commissions

c. reduced by the deduction for half of the self employment tax and any deductions made on the self-employed's behalf forcontributions to a retirement plan. no other compensation of the individual is taken into consideration

d. reduced only by the deduction for half of the self employment tax. no other compensationof the individual is taken into consideration