John has 2 jobs in 2019. He earned the following:

Job 1 Job 2

Salary 80,000 60,000

Federal Withholding tax 15,000 10,000

Social Security 4,960 3,720

Medicare 1,160 870

1. If Johns 2019 federal income tax is calculated at $ 23,500, how much will John receive as a refund on his 2018 federal income tax return?

2. Assume John has Job 1, but instead of Job 2, he earned $ 60,000 as a self-employed Carpenter. Calculate Johns Self-employment tax.