Nareen is single, 68 years old, and reports the following in 2022:

a. $12,000 alimony received (divorced in 2010)

b. $82,520 Schedule C profit

c. $3,500 Self-Employed Pension plan contribution

d. $7,150 qualified dividends

e. $10,455 total itemized deductions

f. $11,660 self-employment tax

g. $7,320 LTCG

h. $498 interest income

I. $8,450 self-employed health insurance premiums

(the answer should be $12,508, I don't know how to solve it)