Maggie Brown is a transcriptionist for several doctors in her town and works from her home. She spends three to four hours per day transcribing medical notes for the doctors. During the year, she earned $13,200 from the business. She had automobile expense of $800, phone expense of $150, and child care expense related to the job of $1,100. Explain how she will report her income and expenses. Calculate her income from the business and her self-employment taxes if she has no other income in 2013.