8. James earned $55,000 of net earnings from a tax preparation business that he runs during tax season. He also earned a salary of $50,000 from his full-time job. How much self-employment tax must he pay for 2019? 9. Richard purchased an apartment building on May 1, 2019, for $400,000, $100,000 of which was for the land. What is the cost recovery deduction for 2019? 10. Emma purchased an office building on March 30, 2016, for $800,000. $200,000 of which was for the land. On August 1, 2019, she sold the office building. What is the cost recovery deduction for 2019