Lisa is a self-employed architect who also is a partner in a successful architectural firm. She receives a substantial part of her income from her partnership interest, which is a pass-through entity. Which of the following tax implications is true? A Partnership income for active partners is subject to self-employment tax. B Since the architectural firm is a pass-through entity, Lisa's income from it is not subject to self-employment tax. C All partnership income is considered passive and not subjected to self-employment tax. D Only a portion of the income is subject to self-employment tax, depending on Lisa's role in the firm.