Tax Drill $-$ Self$-$Employment Tax and $1411$ Tax

Indicate whether the following statements are "True" or "False" regarding self$-$employment tax and $1411$ tax.

a$.$ Self$-$employment income includes a general partner's distributive share of income from a partnership's trade or business, whether or not that income is distributed.

b$.$ For both general and limited partners, any guaranteed payments for services are subject to the self$-$employment tax.

c$.$ Certain types of income allocated from a partnership are treated as net investment income, including dividends, interest, passive income, and gains from property not used in a trade or business.