If a trust or estate has business income reportable on Form 1040, Schedule C, which of the following is true? a) The beneficiaries are subject to self-employment tax on the income if it is required to be, or 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 to the beneficiaries. (The existing Q&As are not reliable.)