Which of the following taxpayers will NOT be subject to SE tax?

a Jonas and Jackie a married couple who own and the operate a business jointly

b. Janet a 10% owner of a an S corporation who works for the S Corporation. Janet receives Form W-2 for her wages and Schedule K-1 (Form 1120-S) for her share of income from the S corporation

c. Jerome who works for LOP corporation and receives Form W-2. He also receives Form 1099-NEC for landscaping he does for LOP.