Problem 13-45 (LO. 6) a. In 2021, Maria records self-employed earnings of $135,000. Using the format illustrated in the text, compute Maria's self-employment tax liability and the allowable income tax deduction for the self-employment tax paid. Do not round intermediate computations. Round your final answers to the nearest dollar. Maria's self-employment tax liability is $ 124,672.5 x, and the allowable income tax deduction for the self-employment tax paid is 9,537 . b. Select the appropriate calculation of the 2021 self-employment tax as a Microsoft Excel formula. = IF(C4*0.9235