Eva received $65,000 in compensation payments from JAZZ Corp. during 2018. Eva incurred $12,000 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 $12,000. Based on these facts answer the following questions: use the tax rate schedule for reference

a. Assume that Eva is considered to be an employee. What amount of FICA taxes is she required to pay for the year? (Round your final answer to the nearest whole dollar amount.)

b. Assume that Eva is considered to be an employee. What is her regular income tax liability for the year? (Round your final answer to 2 decimal places.)

c. 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.)

d. 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 $ 35,700 $ 13,600 $ 51,800 $952.50 plus 12% of the excess over $9.525 $1.360 plus 12% of the excess over $13.600 $ 38,700 $ $2,500 $51.500 S 82,500 $4.453.50 plus 22% of the excess over $38.700 $5.944 plus 22% of the excess over $51.500 $ $2,500 $157,500 S $2,500 $157,500 $14,089.50 plus 24% of the excess over $82,500 S12,698 plus 24% of the excess over $82,500 $157.500 $200,000 S157.500 $200.000 $32,089.50 plus 32% of the excess over S157.500 $30.698 plus 32% of the excess over S157.500 $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 S150.689.50 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) The tax is: But not over: The tax is: If taxable income But not over: is over: If taxable income is over: $ 0 $ 19,050 10% of taxable income $ 0 $ 9,525 10% of taxable income $ 19.050 $ 77,400 $ 9,525 $ 35,700 51.905 plus 12% of the excess over $19,050 8952.50 plus 12% of the excess over $9.525 $ 77.400 $165,000 $ 35,700 S $2,500 $8.907 plus 22% of the excess over $77,400 $4,453.50 plus 22% of the excess over S38.700 $165.000 $315,000 $ $2.500 $157,500 $25.179 plus 24% of the excess over $165.000 $14.089.50 plus 24% of the excess over SS2.500 $315.000 $400,000 $157,500 $200,000 564,179 plus 32% of the excess over $315.000 $32.089.50 plus 32% of the excess over S157.500 $400,000 $600,000 $200,000 $300,000 $91,379 plus 35% of the excess over $400,000 S45,689.50 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 S300,000