21. During the tax year, Taxpayer, who is single, earned $125,000 in taxable salary foom his employer. Taxpayer also conducted a self-employment activity during the year, the net profit of which was $32,485.11. Determine Taxpayer's Self-Employment tax liability for the year. Reminder that the self-employment tax liability includes the Social Security and Medicare taxes due on the selfemployment income only. a. 3,598 b. 4,590 c. 3,670 d. 1,799 On 15 June 2022, Business Taxpayer sold an office building it had placed in service on 1 August 2020. The building had an initial basis of $600,000. Determine the depreciation deduction for 2022, the year of sale. a. 7,051 b. 8,333 c. 10,002 d. 15,384 e. 21,822