JC recently graduated from veterinary school and opened her own professional practice. Assume JC does not qualify for the QBI deduction. This year, her net profit was $27,600.

Required:

1. Compute JC’s after-tax income from her practice assuming herself-employment tax is $3,900, and her marginal income tax rate is22 percent.
2. What percentage of the federal tax burden on JC’s business income is represented by the self-employment tax?