Eva received $75,000 in compensation payments from JAZZ Corp. during 2018. Eva incurred $17,000 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 Tax Rate Schedule for reference.

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 to the nearest whole dollar amount and round your final answer to 2 decimal places.)