Which of the following is correct regarding the deduction for self-employment taxes?

a. Self-employment taxes are deductible in full to arrive at Adjusted Gross Income

b. Self-employment taxes are deductible on Schedule A, subject to 10% AGI limitation.

c. 50% of self-employment taxes are deductible on Schedule A.

d. 50% of self-employment taxes are deductible to arrive at Adjusted Gross Income.