Sherina Smith $($Social Security number $785-23-9873)$ lives at $536$ West Lapham Street, Milwaukee, WI $53204,$ and is self$-$employed for $2022.$ She estimates her $2022$ Schedule C net profit will be $$50,000,$ one$-$half of self$-$employment tax will be $$3,532,$ and her qualified business income deduction will be $$5,414$ in $2022.$ Sherina has no other forms of income or deductions. She has a dependent child aged $15$ and files as head of household. Sherina expects to claim the child tax credit in $2022$ but no other credits. Calculate her annual required payment based on $2022$ estimates using the $2022$ Estimated Tax Worksheet. Complete the worksheet through line $12$ a only.

Click here to access the $2022$ Tax Rate Schedules for this problem.

$2022$ Estimated Tax Worksheet

$1$ Adjusted gross income you expect in $2022($see instructions$).$

$2a$

Deductions

If you plan to itemize deductions, enter the estimated total of your itemized deductions.

If you don't plan to itemize deductions, enter your standard deduction.

b If you can take the qualified business income deduction, enter the estimated amount of the deduction

$c$ Add lines $2$a and $2b.q,$

$4$ Tax. Figure your tax on the amount on line $3$ by using the $2022$ Tax Rate Schedules.

Caution: If you will have qualified dividends or a net capital gain, or expect to exclude or deduct foreign

Keep for Your Records

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