Arnie and Angela are married and file a joint return in 2019. Arnie is a partner in a public accounting firm. His share of the partnership's incomc in the cur-rent year is $40,000, and he receives guaranteed payments of $35,000. Angela receives wages of 150,000 from a large corporation. What is each taxpayer's self-employment tax amount? (Hint: Guaranteed payments received from a partnership are considered self-employment income.)