Jay is a general partner in HDP Company. For the current tax year, his share of HDP ordinary business income is $12,000, and he receives a guaranteed payment of $8,000. HDP took no section 179 expense deductions. Jay had no wage income during the tax year. Round to the nearest dollar. This is a two-part question. Question 1: What is the amount of Jay's self-employment tax on his personal tax return? Question 2: What is the amount of Jay's self-employment tax deduction on his personal tax return