use $2013$ law, please explain clearly

Sam is single, under $65,$ and has no children. He claims a standard deduction. He has his own business:

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Consulting Income$150,000$

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Rent$12,000$

Travel$10,000$

Country club dues$6,000$

Miles are $3,000$ driven throughout the year

Meals$4,000$

Supplies$3,000$

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Federal estimated tax payments$20,000$

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Compute his tax due or refund. Be sure to compute his self$-$employment tax and qualified business income deduction.

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