is effective for the calendar year in which such taxable year begins, reduced by the amount of wages not in excess of such base paid to such individual during the taxable year, plus (B) the total compensation in excess of the greater of— (i) $400,000, or (ii) the amount of wages paid to such individual during the taxable year. (3) Definition and special rules (A) Total compensation For purposes of paragraph (2), the term total compensation means the sum of the net earnings from self-employment and the amount of wages paid to such individual during the taxable year. (B) Wages For purposes of this subsection, the term wages — (i) shall be determined without regard to section 3121(aa)