Q2 Susan, a self-employed solicitor, has the following taxable income and allowable outgoings for 2020: Schedule D Case II income before capital allowances Schedule D Case II capital allowances Schedule D Case IV deposit interest gross Schedule D Case V rental income (net of expenses) Qualifying retirement annuity premiums paid Susan is 31 years old and does not have a medical card. What is Susan's universal social charge (USC) liability for 2020? A. 9,531 B. 12,507 C. 9,878 D. 12,160 180,000 25,600 3,150 12,000 23,900