Cassi Taxpayer (SSN 412-34-5670) who is single, has a home cleaning business she runs as a sole proprietorship. The following are the results from business operations for the tax year 2014:

Gross receipts....................................................................$203,000

Business mileage: 27,000 (miles incurred ratably throughout the year) 35,000 miles total during the year 2014 Van (over 6,000 lbs) placed in service 1/01/14, cost 27,000

Postage ................................................................................ (500)

Wages.............................................................................. (26,000)

Payroll taxes ........................................................................ (1,950)

Supplies ............................................................................ (12,500)

Phone ............................................................................... (1,250)

Internet service ........................................................................ (600)

Rent .................................................................................. (2,400)

Insurance ............................................................................ (2,800)

Van expenses ....................................................................... (4,500)

Determine Cassi's self-employment income and prepare Schedule SE. 179 expense is elected on all eligible assets ( 179 was not taken on assets purchased last year).