Anita, a single taxpayer, reports the following items for 2015: Salary (subject to withholding) $20,000 Income for

Question:

Anita, a single taxpayer, reports the following items for 2015:
Salary (subject to withholding) ……………………………………………$20,000
Income for serving on the Board of Directors for XYZ Corporation…….. 11,000
Consulting gross income …………………………………………………. 9,000
Expenses related to consulting practice …………………………………. (15,000)
a. What is the amount of Anita’s self-employment tax?
b. How would your answer to Part a change if Anita’s salary were $120,000?