Marta is an employee and her salary for the taxable year 2021 was $35,000. In that same year, Marta operated a business on her own which generated $300,000 in gross income and $75,000 in ordinary and necessary expenses.
What is the Federal Self-Employment Tax that Marta will have to pay for the taxable year 2021? Assume Marta's employer made the applicable social security withholdings.

a.$23,733

b.$0

c.$19,779

d.$19,393