Which of the following statements is correct with respect to the farm optional method of computing self$-$employment tax? If gross farm income is $$9,060$ or:

Less, a farmer can elect the optional method, regardless of the amount of net farm income.

Less, self$-$employment tax may be computed on the amount of all gross farm income.

More, a farmer can elect the optional method if net farm income is less than $$9,060.$

More and net farm income is less than $$6,540,$ self$-$employment tax, using the optional method, is computed on $2/3$ of the gross farm income.