1. In 2022, Lisa and Fred, a married couple, had taxable income of $306,600. If they were to file separate tax returns, Lisa would have reported taxable income of $128,300 and Fred would have reported taxable income of $178,300. Use Tax Rate Schedule for reference.

What is the couple's marriage penalty or benefit?

2. Alice is single and self-employed in 2022. Her net business profit on her Schedule C for the year is $164,000.

What are her self-employment tax liability and additional Medicare tax liability for 2022?

3. Brooke, a single taxpayer, works for Company A for all of 2022, earning a salary of $63,000.

Assume Brooke works for Company A for half of 2022, earning $63,000 in salary, and she works for Company B for the second half of 2022, earning $113,000 in salary. What is Brooke's FICA tax obligation for the year?

4. Kyle, a single taxpayer, worked as a freelance software engineer for the first three months of 2022. During that time, he earned $90,000 of self-employment income. On April 1, 2022, Kyle took a job as a full-time software engineer with one of his former clients, Hoogle Incorporated From April through the end of the year, Kyle earned $198,000 in salary.

What amount of FICA taxes (self-employment and employment related) does Kyle owe for the year?

PLease help I have been stuck on these forever