Eva received $68,000 in compensation payments from JAZZ Corp. during 2018. Eva incurred $13,500 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 an employee. What amount of FICA taxes is she required to pay for the year?

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

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?

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

Schedule X-Single Schedule Z-Head of Household The tax is: The tax ist If taxable income But not over: If taxable income is But not over: over: overt | 10% of taxable income $ 13,600 | 10% of taxable income 0 s 9,525 S 9.525 $ 3S,700 | S952.50 plus 12% of S 13,600 $ 51.300 | S 1.360 plus 12% of the excess over $9.525 the excess over S13.600 S 38.700 $ 82.500 | S4,453.50 plus 22% of $ S2.500 S5.944 plus 22% of the excess over S51,300 S 51.800 the excess over S38,700 S S2.500 $157.500 |S14.0S9 50 plus 24% S S2,500 $157,500 | SI 2,698 plus 24% of of the excess over S32,500 the excess over $157,500 $200.000 | S32.0S9 50 plus 32% $157.500 $200.000 | S30.698 plus 32% of of the excess over S157,500 the excess over S157.500 500.000 S44.298 plus 35% of the excess over 5500.000 | S45.6S9.50 plus 35% of the excess over $200.000 SI 49,293 plus 37% of the excess over S500,000 si 50.639 50 plus 37% of the excess over $500,000 S500.000 Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) Schedule Y-2-Married Filing Separately The tax is: The tax is: If taxable income But not over If taxable income is But not over: $ 19,050 | 10% of taxable income $ 9,525 | 10% of taxable income 0 S 19.050 $ 77,400 | S1.905 plus 12% of S 9.525 $ 3.700 | S952.50 plus 12% of the excess over the excess over $9.525 S19.050 S 77,400 $165.000 | ss.907 plus 22% of S 38.700 $ $2.500 | S4.453-50 plus 22% of the excess over the excess over $77.400 S33,700 $31 5.000 | S25, 179 plus 24% of S165,000 S S2.500 $1 57,500 | SI 4,099 50 plus 24% of the excess over the excess over S165,000 S315,000 $400,000 | S64, 179 plus 32% of the excess over S315,000 $157,500 $200,000 | S32.089 50 plus 32% of the excess over S157.500 | S91.379 plus 35% of $400,000 5600.000 $300.000 S45.639 50 plus 35% of the excess over 200,000 the excess over $400,000 S 161.379 plus 37% of the excess over S300,000 80,639.50 plus 37% of the excess over S300.00