Henrietta Jones works on Capitol Hill as a legislative assistant and to supplement her income, works as a freelance driver using an app $($Lyft$).$ In $2023,$ she made $$40,000$ in wages from her Capitol Hill job and made $$61,200$ from driving for Lyft $($She is an independent contractor$).$

a$.$ What is her $1)$ taxable income;

b$,$ What is her $2)$ QBI deduction;

c$.$ How much self$-$employment tax does she owe;

d$.$ Please prepare draft: $1)$ Form $1040,$ Schedule C$,$ Schedule SE and Schedule $1.$