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

a) the beneficiaries are subject to SE tax on the income if it is required to be, or is actually, distributed.

b) the trust, estate and beneficiaries are all subject to SE tax on the business income.

c) the trust, estate & beneficiaries are not subject to SE tax on the business income.

d) the trust & estate are subject to SE tax if the income is not distributed to the beneficiaries.