Allen is a general partner in SBG Partnership. His Schedule K-1 (Form 1065) shows the following: Income from business activities, $10,000; guaranteed payment, $5,000 (paid regardless of the income or loss from the partnership); portfolio income, $1,500; distribution of cash, $2,500. On what amount of money will Allen be subject to self-employment tax?

$10,000

$15,000

$16,500

$19,000