Required information

Problem $4-46($LO $4-3)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Mason $($single$)$ is a $50$ percent shareholder in Angels Corporation $($an S Corporation$).$ Mason receives a $$191,500$ salary

working full time for Angels Corporation. Angels Corporation reported $$446,000$ of taxable business income for the year.

Before considering his business income allocation from Angels and the self$-$employment tax deduction $($if any$),$ Mason's

adjusted gross income is $$191,500($all salary from Angels Corporation$).$ Mason claims $$73,000$ in itemized deductions.

Answer the following questions for Mason.

Note: Leave no answer blank. Enter zero if applicable.

Problem $4-46$ Part a $($Algo$)$

a$.$ What is Mason's self$-$employment tax liability?