Harold is an ordained minister with an approved exemption from the IRS. In addition to his duties at his church, Harold received a Form W-2 for wages he earned as an instructor at the local community college. Harold's earnings from the community college are subject to which type of tax?

A)Both income tax and FICA.

B)Both income tax and SE tax.

C)No tax. He has an approved exemption from the IRS.

D)Income tax only.