Robert Boyd is self-employed in 2010. His Schedule C net income is $27,450 for the year, and Robert also had a part-time job and earned $4,400 that was subject to FICA tax. Robert received taxable dividends of $1,110 during the year, and he had a capital gain on the sale of stock of $9,100. Calculate Robert’s self-employment tax using Schedule SE of Form 1040 on pages 9-23 and 9-24.