Eva received $73,000 in compensation payments from JAZZ Corp. during 2018. Eva incurred $16,000 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:

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?

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