Which of the following statement is true?

A. Employers are not required to pay the additional 0.9% Medicare tax on their employees wages.

B. When a taxpayer earns both wages as employee and income as self-proprietor, the self-employment income is first applied to the $160,200 Social Security earnings limit.

C. While independent contractors are typically eligible for nontaxable fringe benefits from the company that hires them, employees are not.

D. The company hiring an independent contractor must withhold income federal taxes as they do for an employee working for it.

E. None of the above is correct.