JC recently graduated from veterinary school and opened their own professional practice. This year, their net profit was $27,900.

Assume JC does not qualify for the QBI deduction. Required: Compute JCs after-tax income from their practice assuming their self-employment tax is $3,942, and their marginal income tax rate is 22 percent.

What percentage of the federal tax burden on JCs business income is represented by the self-employment tax?