Jack is a self-employed consult. During 2022, he earned income of $32,000 and he incurred the following expenses.

Rent $7,000

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 .585 per mile

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

b. Please calculate Bill's Self-employment tax

He drove 5,000 before June 30 and 5,000 after June 30