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

Jackson, a partner in JKL partnership, receives a guaranteed payment for services he performs. Jackson receives Schedule K-1 (Form 1065) reporting his guaranteed payment.

Jonas and Jackie, a married couple, who own and operate a business jointly.

Janet, a 10% owner of 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.

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