Which of the following most accurately describes the difference between the treatment of a trade or business for an individual and for a trust or estate? O A. A trust or estate is not subject to self-employment tax on income arising from the active conduct of a trade or business. An estate is not subject to the passive activity rules with relation to the operation of a trade or B. business. C. Expenses of a trade or business are not deductible in computing the adjusted gross income of a trust or estate. D. A trust's or estate's income from a trade or business is never subject to inclusion as net investment income under 1411.

Which of the following most accurately describes the difference between the treatment of a trade or business for an individual and for a trust or estate? A. A trust or estate is not subject to self-employment tax on income arising from the active conduct of a trade or business. B. An estate is not subject to the passive activity rules with relation to the operation of a trade or business. C. Expenses of a trade or business are not deductible in computing the adjusted gross income of a trust or estate. D. A trust's or estate's income from a trade or business is never subject to inclusion as net investment income under $1411