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Elaine owns and operates a home interior design business. Her self-employment tax on her 2022 Schedule SE (Form 1040), line 12 was $1,200. What is

Elaine owns and operates a home interior design business. Her self-employment tax on her 2022 Schedule SE (Form 1040), line 12 was $1,200. What is the amount she can deduct on Schedule 1 (Form 1040), line 15

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