Brienne has worked for a local CPA firm for about five years. She would like to start her own photography business but needs to continue to work as a CPA to cover her living expenses and the start-up costs for her photography business. The CPA firm has offered to let Brienne work as a part-time employee. She can work during the fall and spring advising clients and preparing returns, and then focus on her photography business in the winter and summer when demand for photo sessions is higher. Her salary would be $45,000 to work 26 weeks from February 1 through May 17 and from August 15 through October 31, and would include health insurance and other fringe benefits.Briennes friend works at a different CPA firm. That firm offered to higher Brianne as an independent contractor and pay her $40/hour with the expectation that she would work about 1,250 hours during the spring and fall busy seasons. Required:1. Assume Brienne stays at her current CPA firm. What is her share of employment taxes? Round down to the nearest whole number. (1 point)2. Assume Briannes taxable income is $32,800. What is her income tax liability for the year? (2 points)3. What are Briennes after-tax cash flows if she stays at her current CPA firm? Consider alltaxes. (2 points)4. Assume Brienne works 1,250 hours at the other CPA firm and has $5,000 of deductible expenses directly related to her work there. What are her self-employment taxes? Round down to the nearest whole number. (1 point)5. Assume Brienns taxable income without regard to the self-employment tax deduction is $32,800. What is her income tax liability for the year? (2 points)6. What are Briennes after-tax cash flows is she is self-employed? Consider all taxes. (2 points)