If a trust or estate has business income reportable on form 1040, schedule C which of the following is true?

A, beneficiaries are subject to self employment tax on the income of it is required to be, pr is actually distributed.

B. The trust, estate and beneficiaries are all subject to self employment tax on the business income

C. The trust, estate, and beneficiaries are not subject to self employment tax on the business income

D. The trust and estate are subject to self employment tax if the income is not distributed