Sarah (single) is a 50 percent owner in Beehive LLC (taxed as a partnership). Sarah does not do any work for Beehive. Beehive LLC. reported $600,000 of taxable business income for the year (2020). Before considering her 50 percent business income allocation from Beehive and the self-employment tax deduction (if any), Sarahs adjusted gross income is $150,000 (all employee salary). Answer the following questions for Sarah. (Leave no answer blank. Enter zero if applicable.)

a. Assuming the business income allocated to Sarah is qualified business income, what is Sarahs deduction for qualified business income?

b. What is Sarahs net investment income tax liability (assume no investment expenses)?

c. What is Sarahs self-employment tax liability?

d. What is Sarahs additional Medicare tax liability?