Rochelle is a partner in Megawatt Partnership. For 2016, her schedule K-1 from the partnership reported the following share of partnership items: (Cash outflows should be indicated by a minus sign.)

Ordinary income	$	56,800
Section 1231 loss		(4,100	)
Nondeductible expense		2,055
Cash distribution		6,300

b. Assume that Rochelles marginal tax rate is 35 percent. Calculate her 2016 after-tax cash flow as a result of her interest in Megawatt.

I have the correct answer as (12,145) but I want to know why Self-Employment Tax was not deducted to calculate the after-tax cash flow?