Required information Problem 15-48 (LO 15-3) (Static) [The foliowing information opplies to the questions displayed below] Omar (aingle) is a 50 percent owner in Cougar LLC (taxed as a parthership). Omar works half time for Cougar and receives guaranteed payment of $50,000. Cougar LLC reported $450,000 of business income for the year (2022). 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 $160,000 salary from a different empioyen) Omar reports itemized deductions of $40,000. Answer the following questions for Omar. Note: Leave no answer blank. Enter zero if applicable. Round your intermediate calculations and final answers to the nearest whole dollat. Problem 1548 Part b (Static) b. What would be Omars seif-empioyment tax liabuity if he didn't receive ony solary