Shawna earns $95,000 as a biologist for Berto Corporation. She also consults with other businesses on compliance with environmental regulations. During the current year, she earns $50,000 in consulting fees. Determine the amount of selfemployment tax Shawna owes on her consulting income.

Identify the tax issue(s) posed by the facts presented. Determine the possible tax consequences of each issue that you identify.