JC recently graduated from veterinary school and opened their own professional practice. This year, their net profit was $31,000. Assume JC does not qualify for the QBI deduction.

Required:

Compute JCs after-tax income from their practice assuming their self-employment tax is $4,380, 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?