Peter is self-employed in Japan. He makes contributions to the Japanese Social Insurance system. How much U.S. self-employment tax should he pay on his Japanese self-employment income?
A. ull amount of U.S. self-employment taxa
B. Difference between the deemed amount of U.S. self-employment tax and the amount actually paid in Japanb
C. No U.S. self-employment tax is due
D. None of the Above