Individuals

Schedule X$-$Single

$\backslash$table$[[$If taxable income is over:,But not over:,The tax is:$],[$$ $0,$$ $11,600,10\%$ of taxable income$],[$$ $11\mathrm{.}600,$$ $47,150,$$$1,160$ plus $12\%$ of the excess over $$11,600],[$$ $47,150,$$ $100\mathrm{.}525,$$$5\mathrm{.}426$ plus $22\%$ of the excess over $$47,150],[$$ $100,525,$$ $191,950,$$$17,168\mathrm{.}50$ plus $24\%$ of the excess over $$100,525],[$$ $191,950,$$ $243,725,$$$39,110\mathrm{.}50$ plus $32\%$ of the excess over $$191,950],[$$ $243,725,$$ $609,350,$$$55\mathrm{.}678\mathrm{.}50$ plus $35\%$ of the excess over $$243,725],[$$ $609,350,-,$$$183,647\mathrm{.}25$ plus $37\%$ of the excess over $$609,350]]$

Schedule Y$-1-$Married Filing Jointly or Qualifying surviving spouse

$\backslash$table$[[$If taxable income is over:,But not over:,The tax is:$],[$$ $0,$$ $23,200,10\%$ of taxable income$],[$$ $23,200,$$ $94,300,$$$2,320$ plus $12\%$ of the excess over $$23,200],[$$ $94,300,$$ $201,050,$$$10\mathrm{.}852$ plus $22\%$ of the excess over $$94,300],[$$ $201,050,$$ $383,900,$$$34,337$ plus $24\%$ of the excess over $$201,050],[$$$383,900,$$$487,450,$$$78,221$ plus $32\%$ of the excess over $$383,900],[$$$487,450,$$ $731,200,$$$111,357$ plus $35\%$ of the excess over $$487,450],[$$$731,200,-,$$$196,669\mathrm{.}50$ plus $37\%$ of the excess over $$731,200]]$

Schedule Z$-$Head of Household

$\backslash$table$[[$If taxable income is over:,But not over:,The tax is:$],[$$ $0,$$ $16,550,10\%$ of taxable income$],[$$ $16,550,$$ $63,100,$$$1,655$ plus $12\%$ of the excess over $$16,550],[$$ $63,100,$$ $100,500,$$$7,241$ plus $22\%$ of the excess over $$63,100],[$$ $100,500,$$ $191,950,$$$15,469$ plus $24\%$ of the excess over $$100,500],[$$ $191,950,$$ $243,700,$$$37,417$ plus $32\%$ of the excess over $$191,950],[$$ $243,700,$$ $609,350,$$$53,977$ plus $35\%$ of the excess over $$243,700],[$$ $609,350,-,$$$181,954\mathrm{.}50$ plus $37\%$ of the excess over $$609,350]]$

Schedule Y$-2-$Married Filing Separately

$\backslash$table$[[$If taxable income is over:,But not over:,The tax is:$],[$$ $0,$$ $11,600,10\%$ of taxable income$],[$$ $11\mathrm{.}600,$$ $47,150,$$$1,160$ plus $12\%$ of the excess over $$11,600],[$$ $47,150,$$ $100,525,$$$5\mathrm{.}426$ plus $22\%$ of the excess over $$47,150],[$$$100,525,$$ $191,950,$$$17\mathrm{.}168\mathrm{.}50$ plus $24\%$ of the excess over $$100\mathrm{.}525],[$$ $191,950,$$ $243,725,$$$39,110\mathrm{.}50$ plus $32\%$ of the excess over $$191,950],[$$ $243,725,$$ $365,600,$$$55\mathrm{.}678\mathrm{.}50$ plus $35\%$ of the excess over $$243,725],[$$ $365,600,-,$$$98,334\mathrm{.}75$ plus $37\%$ of the excess over $$365,600]]!$

Required information

Problem $8-68($LO $8-3)($Algo$)$

$[$The following information applies to the questions displayed below$]$

Eva received $$55,000$ in compensation payments from JAZZ Corporation during $2024.$ Eva incurred $$17,500$ in business expenses relating to her work for JAZZ Corporation JAZZ did not reimburse Eva for any of these expenses. Eva is single and deducts a standard deduction of $$14,600.$ Based on these facts, answer the following questions:

Use Tax Rate Schedule for reference.

Note: Leave no answer blank. Enter zero if applicable. Round your intermediate and final answers to the nearest whole dollar amount.

Problem $8-68$ Part c $($Algo$)$

c$.$ Assume that Eva is considered to be a self$-$employed contractor. What are her self$-$employment tax liability and additional Medicare tax liability for the year?

$\backslash$table$[[$Selt$-$employment tax liability,$$,5,302],[$Additional medicare tax liability,$$,0]]$Problem $8-68$ Part d $($Algo$)$

d$.$ Assume that Eva is considered to be a self$-$employed contractor. What is her regular tax liability for the year?

$\backslash$table$[[$Regular tax liability,$