Frank Pepper, a single taxpayer, has a flow-through of net income from a general partnership of $180,000 for 2022. He also has a flow-through of $12,000 of interest and dividends from an investment partnership. What is the amount of self-employment tax Frank must pay, rounded to the nearest dollar? A) $21,621 B) $21,700 C) $23,049 D) $22,047