Fact Pattern: Sabrina is a cash-basis self-employed accountant. During 2021, she had the following income and expense items: Gross receipts $170,000 Operating expenses 31,000 Guaranteed payments from partnership for service to partnership 6,000 Share of income from general partnership that operates bakery 10,000 Net operating loss carryover (6,000) Share of S corporations ordinary income 7,000 Gain on sale of a computer used in the business 500 What is the amount of earnings Sabrina will have to pay the OASDI portion of the self-employment tax on for 2021? A. $142,800 B. $143,143 C. $155,000 D. $149,607