Mrs. Singer owns a profitable sole proprietorship. For each of the following cases, use Schedule SE, Form 1040, to compute her 2022 self-employment tax and her income tax deduction for such tax.

1. Compute 2022 self-employment tax and the income tax deduction for such tax if Mrs. Singer's net profit from Schedule C was $51,458, and she received a $120,000 salary from an employer.
2. Compute 2022 self-employment tax and the income tax deduction for such tax if Mrs. Singer's net profit from Schedule C was $51,458, and she received a $155,000 salary from an employer.