Eva received $60,000 in compensation payments from JAZZ Corp. during 2017. Eva incurred $5,000 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 $6,350, and a personal exemption of $4,050. Based on these facts answer the following questions:

1. Assume that Eva is considered to be an employee. What is her regular income tax liability for the year?

2. Assume that Eva is considered to be a slef-employed contractor. What is her self-employment tax liability for the year?