Alice is single and self-employed in 2018. Her net business profit on her Schedule C for the year is $142,000. What is her self-employment tax liability and additional Medicare tax liability for 2018? (Round your intermediate calculations to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

Sheryl's AGI is $251,700. Her current tax liability is $52,238. Last year, her tax liability was $48,892. She will not owe underpayment penalties if her total estimated tax payments are at least which of the following (rounded) amounts (Assume she makes the required payments each quarter)?

Multiple Choice

• $47,014

• $48,892

• $51,716

• $53,781