Please help me to solve these two individual tax MCQs from Becker.

1. Freeman, a single individual, reported the following income in the current year:

Guaranteed payment from services rendered to a parternship $50,000

Ordinary income from a S corporation        & nbsp; $20,000

What amount of Freeman's income is subjected to self- employment tax?  (c)

a. $0   b.$20,000  c.$50,000   d.$70,000

The answer is (c). In the Becker explanation, it says "the ordinary income reported from an S corporation is not subject to self- employmnet tax. The ordinary income reported from a partnership may be subject to self-employment tax (if to a general partner)."

I only sure that income from Sole proprietorship is subject to self- employment tax. I don't know what else income is subject to self- employment tax as well, and why??

2. Which items are subject to the phase out of the aomunt of certain itemized deductions that may be claimed by high-income individuals? (a)

a. Charitable contributions.   b. Medical costs.

c. Nonbusiness casualty losses   d. Investment interest deductions.

Answer is (a). But why not b, c, d? How does it have anything to do with "high-income individuals"? For example, Mecical cost is subject to the extent that is higher than 7.5% of AGI

Regarding #2:

High Income individuals must reduce their allowable itemized deductions by lesser of 1) 3% of excess of AGI over threshold or 2) 80% of itemized deductions.

Itemized deductions includable subject to the reduction are: qualified home interest, charity, taxes, & miscellaneous deductions

Itemized deductions not subject to the reduction are: medical, investment interest expense, gambling losses, and casualty loss

yes, I see. My fault to omit. Thank you!!

Anyone to help me with #1?