Eva received $56,000 in compensation payments from JAZZ Corp. during 2018. Eva incurred $7,500 in business expenses relating to her work for JAZZ Corp. JAZZ did not reimburse Eva for any of these expenses. Eva is single and she deducts a standard deduction of $12,000. Based on these facts answer the following questions: Use Tax Rate Schedule for reference.

a)Assume that Eva is considered to be a self-employed contractor. What is her self-employment tax liability and additional Medicare tax liability for the year? (Round your intermediate computations & final answer to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)

b)Assume that Eva is considered to be a self-employed contractor. What is her regular tax liability for the year? (Round your intermediate computations and final answer to the nearest whole dollar amount.)

2018 Tax Rate Schedules Individuals Schedule X-Single Schedule Z-Head of Household The tax is: The tax is: If taxable income But not over: is over: If taxable income is But not over: over: $ 0 $ 9.525 10% of taxable income $ 0 $ 13,600 10% of taxable income $ 9.525 $ 38,700 $ 13,600 $ 51,800 $952.50 plus 12% of the excess over $9,525 $1,360 plus 12% of the excess over $13.600 $ 35.700 $ $2,500 $ 51,500 $ 82,500 $4,453.50 plus 22% of the excess over $35,700 $5,944 plus 22% of the excess over $51,800 $ $2.500 $157,500 $ 82.500 $157,500 $14,089.50 plus 24% of the excess over $82,500 $12,698 plus 24% of the excess over $82,500 $157,500 $200,000 $157,500 $200,000 $32,089.50 plus 32% of the excess over $157,500 $30,698 plus 32% of the excess over $157,500 $200.000 $500,000 $200,000 $500,000 $45,689.50 plus 35% of the excess over $200.000 $44,298 plus 35% of the excess over $200.000 $500.000 $500,000 $150,689.50 plus 37% of the excess over $500.000 $149.298 plus 37% of the excess over $500.000 Schedule Y-2-Married Filing Separately Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) If taxable income But not over: is over: The tax is: The tax is: If taxable income is But not over: over: $ 0 $ 19,050 10% of taxable income $ 0 $ 9,525 10% of taxable income $ 19.050 $ 77,400 $ 9.525 $ 38,700 $1,905 plus 12% of the excess over $19.050 $952.50 plus 12% of the excess over $9.525 $ 77,400 $165,000 $ 38.700 $ $2,500 $8.907 plus 22% of the excess over $77,400 $4,453.50 plus 22% of the excess over $35,700 $165.000 $315,000 $ $2,500 $157,500 $28,179 plus 24% of the excess over $165.000 $14,089.50 plus 24% of the excess over $82,500 $315.000 $400,000 $157,500 $200,000 $64,179 plus 32% of the excess over $315.000 $32,089.50 plus 32% of the excess over $157,500 $400,000 $600,000 $200.000 $300,000 $91,379 plus 35% of the excess over $400,000 $45,689.50 plus 35% of the excess over $200.000 $600,000 $300.000 $161,379 plus 37% of the excess over $600.000 $80,689.50 plus 37% of the excess over $300.000