I:14-45 Self-Employment Tax. Arnie and Angela are married and file a joint return in 2022. Arnie is a partner in a public accounting firm. His share of the partnership’s income in the current year is $40,000, and he receives guaranteed payments of $35,000. Angela receives wages of $50,000 from a large corporation. What is each taxpayer’s self-employment tax amount? (Hint: Guaranteed payments received from a partnership are considered selfemployment income.)