Rachael, a single taxpayer, reports the following items for 2021: Salary (subject to withholding) $30,000 Income for Serving on the Board of Directors for XYZ Corporation $22,000 Consulting Gross Income $12,000 Expenses Related to Consulting Practice ($19,000) Requirements a. What is the amount of Rachael's self-employment tax?b. How would your answer to Part a change if Rachael's salary were $158,000? Requirement a. What is the amount of Rachael's self-employment tax? (Round all currency amounts to the nearest whole dollar. Enter a 0 for any zero balances. Abbreviations used: SE = self-employment tax; OASDI = old-age, survivors, and disability insurance; HI = hospital insurance [Medicare].)