Which of the following is true regarding how partners treat guaranteed payments they receive from a partnership?

A		Guaranteed payments received for services rendered by the partner are subject to social security, Medicare, and income tax withholding by the partnership.
B		Guaranteed payments received for services rendered by the partner are not subject to social security or Medicare tax withholding, but are subject to income tax withholding by the partnership.
C		Guaranteed payments received for services rendered are subject to self-employment tax.
D		Guaranteed payments received for services rendered are subject to social security and Medical tax withholding, but are not subject to income tax withholding by the partnership.