Anita, a single taxpayer, reports the following items for 2016:
Salary (subject to withholding).................................................................................$20,000
Income for serving on the Board of Directors for XYZ Corporation......................11,000
Consulting gross income...............................................................................................9,000
Expenses related to consulting practice.................................................................(15,000)
a. What is the amount of Anita’s self-employment tax?
b. How would your answer to Part a change if Anita’s salary were $120,000?