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

A) The benefeiciares are subjet to self-employment tax on the income if it i s required to be, or is actually distributed

B) The trust, estate, and benefeiciares are all subjet to self-employment tax on the business income

C) The trust, estate, and benefeiciares are not subjet to self-employment tax on the business income

D) The trust and estate are subjet to self-employment tax if the income is not distribute to the beneficiaries