Eva received $60,000 in compensation payments from JAZZ Corporation during 2021. Eva incurred $5,000 in business expenses relating to her work for JAZZ Corporation JAZZ did not reimburse Eva for any of these expenses. Eva is single and deducts a standard deduction of $12,550. Based on these facts, answer the following questions: Use Tax Rate Schedule for reference. (Leave no answer blank. Enter zero if applicable. Round your intermediate and final answers to the nearest whole dollar amount.)

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