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Rochelle is a general partner in Megawatt Partnership. For 2018, her schedule K-1 from the partnership reported her share of income and distributed cash as

Rochelle is a general partner in Megawatt Partnership. For 2018, her schedule K-1 from the partnership reported her share of income and distributed cash as follows

Ordinary income

$25,000

Cash distribution

$5,000

Calculate the Self-employment tax that should be paid by Rochelle.

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