Omar $($single$)$ is a $50$ percent owner in cougar llc $($taxed as a partnership$).$ Omar works half time for cougar and receives guaranteed payment of $$50,000.$ Cougar llc reported $$450,000$ of business income for the year $2023.$ Before considering his $50$ percent business income allocation from cougar and the self employment tax deduction $($of any$),$ Omar's adjusted gross income is $$210,000($includes $$50,000$ guaranteed payment from cougar and $$180,000$ salary from a different employer$).$ Omar reports itemized deductions of $$40,000.$ What is Omar's self employment tax liability? What would be Omar's self employment tax liability if he didn't receive any salary?