Which of the folllowing is correct in regards to self-employment tax on individual member of LLCs that as partnerships?

A. they are never subject to self employment.

B. All members of an LLC are considered employees of he LLC thus subject to FICA not Self employmennt tax.

C. They are generally subject to Self-Employment tax on their share of net earnings from self employment.

D. the payment of FICA or Self-employment tax is optional.