1. Barney and Betty are married and file a joint return. They have $100,000 of taxable income including $30,000 of qualified dividends in 2020. Calculate their income tax.

2. Fred and Wilma are married and have taxable income of $200,000 in 2020. Included in their taxable income is $50,000 of qualified dividend income (the remaining $150,000 is ordinary). Calculate their tax

3. William works for a CPA firm and makes $100,000 in wages for social security and medicare purposes in 2020. He also does some side consulting work and makes $50,000 in self-employed income. Calculate his self-employment taxes for 2020.