which of the following statements is correct under the existing rules as applied to material participants in a business?

A) Members of a limited partnership who receive guaranteed payments are treated more favorably than S corporation shareholders regarding self-employment income.

B) Members of an LLC are treated more favorably than S corporation shareholders in regard to self-employment income.

C) S corporation shareholders are treated more favorably than general partners in regard to self-employment income.

D) Shareholders of a C corporation are not subject to NII tax on their dividends.