Sabrina is a cash-basis self-employed accountant. During 2020, she had the following income and expense items: Gross receipts $164,500 Operating expenses 31,000 Guaranteed payments from partnership for service to partnership 6,000 Share of income from general partnership that operates bakery 10,000 Net operating loss carryover (6,000) Share of corporation's ordinary income 7,000 Gain on sale of a computer used in the business 500 What is the amount of earnings Sabrina will have to pay the OASDI portion of the self- employment tax on for 2020? O $149,500 O $144,528 $138,063 O $137,700 Sabrina is a cash-basis self-employed accountant. During 2020, she had the following income and expense items: Gross receipts $164,500 Operating expenses 31,000 Guaranteed payments from partnership for service to partnership 6,000 Share of income from general partnership that operates bakery 10,000 Net operating loss carryover (6,000) Share of corporation's ordinary income 7,000 Gain on sale of a computer used in the business 500 What is the amount of earnings Sabrina will have to pay the OASDI portion of the self- employment tax on for 2020? O $149,500 O $144,528 $138,063 O $137,700