Mike, Matt, Brooke, and Kellie decide to go into business together. The form a limited partnership where Mike, Matt, and Brooke are the limited partners. They contribute the following amounts:

Mike - 25,000 Matt - 10,000 Brooke - 10,000 Kellie - 5,000

Additionally, the partnership agreement states that all profits are to be distributed equally. Mike will perform high level management services for the company and will be paid $100,000 a year for those services. The company will be able to deduct the amount paid to Mike from net income.

In the first year of operations, the company had the following items of income and expense:

Services - 160,000 Expenses - 24,000 Depreciation - 28,000

How much income flowing to all the partners will subject to Self Employment Tax?