In 2022, Wilma Ways sole proprietorship, WW Bookstore, generated $120,000 net profit. In addition, Wilma recognized a $17,000 Section 1231 gain on the sale of business furniture. The business checking account earned $960 interest income. Required: Which of these income items are subject to self-employment tax?

A.) Compute Wilmas 2022 self-employment tax, assuming Wilma has no other earned income.

B.) Compute Wilma's allowable QBI deduction, assuming $43,000 of W-2 wages and $90,000 unadjusted basis of tangible d