Jack is a self$-$employed consult. During $2022,$ he earned income of $$38,000$ and he incurred the following expenses.

Rent $$8,000$

Office supplies $$1,500$

He gave $10$ gifts of $$35$ each to clients. $$450$

Professional Publications $$1,800$

He had total business miles of $10,000*$ and total miles driven for the car was $18,000$

He had the following expenses for his car

Gas $$1,820$

Oil changes and repairs $250$

Auto insurance $1,500$

Parking and Tolls $225$

Depreciation on car was $2,500$

Standard mileage rate is $0\mathrm{.}585$ per mile

a$.$ Please calculate Bill's net income from self employment

b$.$ Please calculate Bill's Self$-$employment tax

Give me the process.