Pablo Earns $85,000 from His Regular Job as a Salesman

Pablo earns $85,000 from his regular job as a salesman and an additional $60,000 from his sole proprietorship in 2019.What is his self-employment tax (rounded to the nearest dollar) ?

A) $21,483
B) $9,180
C) $7,546
D) $5,939
$\begin{array}{|l|r|r|}\hline \text { Social Security and Medicare Taxes } & \mathbf{2 0 1 9} & \mathbf{2 0 1 8} \\\hline \text { FICA Social Security tax rate } & 6.2 \% & 6.2 \% \\\hline \text { SECA Social Security tax rate } & 12.4 \% & 12.4 \% \\\hline \text { FICA Medicare tax rate } & 1.45 \% & 1.45 \% \\\hline \text { SECA Medicare tax rate } & 2.9 \% & 2.9 \% \\\hline \text { Social Security income limit } & \$ 132,900 & \$ 128,400 \\\hline \text { Medicare tax income limit } & \text { None } & \text { None } \\\hline \text { Total SECA rate below SS income limit } & 15.3 \% & 15.3 \% \\\hline \begin{array}{l}\text { Deductible SECA rate below SS income } \\\text { limit }\end{array} & 7.65 \% & 7.65 \% \\\hline\end{array}$