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 $29,700.

Required:

1. Compute JCs after-tax income from her practice assuming her self-employment tax is $4,196, and her marginal income tax rate is 22 percent.
2. What percentage of the federal tax burden on JCs business income is represented by the self-employment tax?