During 2019, Zach Has Net Income from His Sole Proprietorship

During 2019, Zach has net income from his sole proprietorship of $35,000.He also earned $106,600 as an employee in 2019.How much self-employment tax must Zach pay?

A) $5,355
B) $4,905
C) $4,945
D) $4,199
$\begin{array}{|l|r|r|}\hline \text { Social Security and Medicare Taxes } & \mathbf{2 0 1 9} & \mathbf{2 0 1 8} \\\hline \text { FICA Social Security tax rate } & 6.2 \% & 6.2 \% \\\hline \text { SECA Social Security tax rate } & 12.4 \% & 12.4 \% \\\hline \text { FICA Medicare tax rate } & 1.45 \% & 1.45 \% \\\hline \text { SECA Medicare tax rate } & 2.9 \% & 2.9 \% \\\hline \text { Social Security income limit } & \$ 132,900 & \$ 128,400 \\\hline \text { Medicare tax income limit } & \mathrm{None} & \mathrm{None} \\\hline \text { Total SECA rate below SS income limit } & 15.3 \% & 15.3 \% \\\hline \text { Deductible SECA rate below SS income limit } & 7.65 \% & 7.65 \% \\\hline\end{array}$