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Brian is a self-employed cash-basis taxpayer who recorded the following this year: Gross receipts Dividend income Short term capital gains Operating expenses Federal self-employment tax

Brian is a self-employed cash-basis taxpayer who recorded the following this year: Gross receipts Dividend income Short term capital gains Operating expenses Federal self-employment tax Charitable contributions $97,000 $850 $1,300 $20,000 $10,779 $8,700 What is Brian's net earnings from self-employment? Net earnings from self-employment $

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