Assume that Sara has had many opportunities to babysit for parents living in her neighborhood. These parents always left detailed instructions and hourly schedules for Sara to follow about how to care for their children, including the play routines, sleeping and feeding regimens, bathing requirements, food restrictions, and bedtime stories and songs. The parents also left a contact phone number in case of an emergency. In 2021, Sara received $4,000 in cash from the parents as payment for her babysitting services at their homes. The parents also left food for Sara to eat while she was tending to the children, and she ate food worth $600 while babysitting in 2021. During the year, Sara also had $75 of total expenses from printing flyers, which she placed on car windshields to advertise her babysitting services throughout the neighborhood. Assume Sara pays income tax at a 15% rate. 

Explain what combined income and other taxes Sara would pay as a result of these activities: 

(1) as a properly-classified employee during 2021 and 

(2) as a properly classified independent contractor during 2021.