In 2020, Jennifer earns $95,000 salary as an employee of a local manufacturer. She also earns $20,000 in gross income from an outside tax practice she operates. Deductible expenses paid in connection with the tax practice amount to $12,000. Jennifer also incurs a recognized long-term capital gain of $4,000 from the sale of a stock investment. She must pay self-employment tax on:

Group of answer choices:

$8,000

$103,000

$115,000

$107,000