1. a) Describe the exposure (i.e., wage base and tax rate) that a self-employed individual has to the self-employment tax for 2016.

b) Describe the two additional Medicare taxes that are assessed on high-income taxpayers.

2. Samuel and Annamaria are married, file a joint return, and have three qualifying children. In 2016, they earn wages of $34,000 and no other income. Determine the amount of their earned income credit for 2016.