Over the three-year period 2018 through 2020, Jessica initially thought that he had earned average (bottom line) Taxable Income of exactly $40,000 per year. However, Jessica mistakenly failed to take into account interest income that he earned on bond holdings and the interest expense that he incurred on a bank loan that enabled him to maintain her bond holdings.

Jessica bond interest income was $7,000 in 2018, $7,000 in 2019, and $7,000 in 2020. Her related interest expense paid to the bank was $4,000 in 2018, $9,000 in 2019, and $5,000 in 2020.

Jessica itemizes his deductions.

A. After taking into account this interest-related information, what was the correct average amount of Taxable Income earned by Jessica over this three-year period? State the amount and show or explain your calculation.

B.After taking into account this interest-related information, what additional amount, if any, of self-employment tax does Jessica owe in total over this three-year period?