Mason (single) is a 50 percent shareholder in Angels Corp. (an S Corporation). Mason receives a $180,000 salary working full time for Angels Corp. Angels Corp. reported $400,000 of taxable business income for the year (2020). Before considering his business income allocation from Angels and the self-employment tax deduction (if any), Masons adjusted gross income is $180,000 (all salary from Angels Corp.). Answer the following questions for Mason. Show all work.

c. What is Masons self-employment tax liability?

d. What is Masons additional Medicare tax liability?