40) 40) Tessa is a self-employed CPA whose 2021 net earnings from her business (before the H.R. 10 plan contribution but after the deduction for one-half of self-employment taxes) is $400,000. What is the maximum contribution that Tessa can make on her behalf to her H.R. 10 (Keogh) plan in 2021? A) $80,000 B) $100,000 C) $70,000 D) $58,000 49) 49) Amanda, a single taxpayer, reports $200,000 of taxable income in 2021. Included in her taxable income is a NSTCL of $25,000, a $30,000 LTCG from sale of a rare coin held 15 months and a $18,000 LTCG from the sale of stock held for three years. By what amount will Amanda's tax liability increase? A) $4,100 B) $4,300 C) $5,880 D) $3,450