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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.

a$.$ What is Omar's self$-$employment tax liability?