Which of the following is a true statement?

Multiple Choice

Congress allows self$-$employed taxpayers to deduct the employer portion of their self$-$employment tax.

To deduct expenses associated with any profit$-$motivated activity, taxpayers must maintain a high level of involvement or effort in the activity throughout the year.

Business activities never require a relatively high level of involvement or effort from the taxpayer.

All business expenses are deducted for AGI.