Omar $($single$)$ is a $50$ percent owner in Cougar LLC $($taxed as a partnership$).$ Omar works half time for Cougar and receives guaranteed payment of $$50,000.$ Cougar LLC reported $$450,000$ of business income for the year. Before considering his $50$ percent business income allocation from Cougar and the self$-$employment tax deduction $($if any$),$ Omar's adjusted gross income is $$210,000($includes $$50,000$ guaranteed payment from Cougar and $$180,000$ salary from a different employer$).$ Omar reports itemized deductions of $$40,000.$ Answer the following questions for Omar.

What is Omar's self$-$employment tax liability?

What would be Omar's self$-$employment tax liability if he didn't receive any salary?

Assume the original facts and that the business income allocated to Omar is not from a specified service. What is Omar's deduction for qualified business income? Assume that $81\mathrm{.}82$ percent of the self$-$employment tax is from self$-$employment income included in QBI $[$i$.$e$.,$ $$225,000$ business income allocation $$ $$275,000($business income allocation plus guaranteed payment$)].$ That is$,$ the $$50,000$ guaranteed payment is not qualified business income. Ignore the wage$-$based limitation$.$

What is Omar's net investment income tax liability $($assume no investment expenses$)?$

What is Omar's additional Medicare tax liability?