Final answer:
The self-employment tax may be applicable to a partner's distribution share of partnership income. Therefore, the correct answer is a. A partner's distribution share of partnership income.
Step-by-step explanation:
The subject of the question is self-employment tax in a business context. Self-employment tax is a tax that individuals must pay if they are self-employed and earn income from self-employment activities. It is also known as the SE tax. The tax is applied to net earnings from self-employment, which can include income from a partnership, capital gains, or interest income.
Out of the choices given, a partner's distribution share of partnership income may be subject to the self-employment tax. This is because partners in a partnership are considered self-employed individuals.
Capital gain, interest income, and dividend income are not subject to the self-employment tax. Capital gains and interest income are typically subject to other types of taxes, such as capital gains tax or income tax. Dividend income is also taxed differently.