If a taxpayer is self$-$employed, then the taxpayer

reports his or her business income on Schedule D and remits estimated income tax payments on Form $1040-$ES$.$

reports his or her business income on Schedule $C$ and also reports and remits estimated income tax payments on Schedule $C.$

reports his or her business income on Schedule B and remits estimated income tax payments on Form $1040-$ES$.$

reports his or her business income on Schedule C and remits estimated income tax payments on Form $1040-$ES$.$

reports his or her business income on Schedule B and remits estimated income tax payments on Schedule C$.$