Daniel, age $38,$ is single and has the following income and expenses in $2023.$

$($Assume the standard deduction is $$13,850)$

$\backslash$table$[[$Salary$,105,000],[$Dividend Income,$7,000],[$Payment of Alimony $($divorced in $2016),6,000],[\backslash$table$[[$Mortgage interest on residence $($assume fully$],[$deductible$)]],7,000],[$Property Tax on Personal Residence,$5,000],[\backslash$table$[[$Contribution to Traditional IRA $($assume fully$],[$deductible$)]],4,000],[$Contribution to United Church,$3,000],[$State Income tax withheld,$6,000],[$Federal Income tax withheld,$8,000]]$

Calculate Daniel's Taxable Income

$$

The taxpayer had Self Employment Revenue of $$375,000$ and deductible expenses for that business of $$200,000.$ In addition, the taxpayer also has $$75,000$ of wages from a different job.

Calculate the Self Employment Tax. Assume a FICA cap of $$142,800$