Alice is single and self-employed in 2021. Her net business profit on her Schedule C for the year is $188,000. What are her self-employment tax liability and additional Medicare tax liability for 2021?

Melissa recently paid $640 for round-trip airfare to San Francisco to attend a business conference for three days. Melissa also paid the following expenses: $635 fee to register for the conference, $340 per night for three nights' lodging, $290 for meals in restaurants, and $510 for cab fare. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no answers blank. Enter zero if applicable.)

a. What amount of these costs can Melissa deduct as business expenses?

Melissa recently paid $640 for round-trip airfare to San Francisco to attend a business conference for three days. Melissa also paid the following expenses: $635 fee to register for the conference, $340 per night for three nights' lodging, $290 for meals in restaurants, and $510 for cab fare. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no answers blank. Enter zero if applicable.)

b. Suppose that while Melissa was on the coast, she also spent two days sightseeing the national parks in the area. To do the sightseeing, she paid $1,270 for transportation, $825 for lodging, and $340 for meals during this part of her trip, which she considers personal in nature. What amount of the total costs can Melissa deduct as business expenses?