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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 $($if 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.$ Answer the following questions for Omar.

Note: Leave no answer blank. Enter zero if applicable. Round your

intermediate calculations and final answers to the nearest whole

dollar.

b$.$ What would be Omar's self$-$employment tax liability if he didn't receive any salary?