Question 1 of 35. Which of the following is NOT a safe harbor option under the Tangible Property Regulations that allows a taxpayer to deduct certain costs instead of depreciating them? De minimis safe harbor Cost below $100 safe harbor. Routine maintenance safe harbor small taxpayer safe harbor. Mark for follow up Question 2 of 35. Self-employed taxpayers pay self-employment tax on: The gross profit of the business reduced by 15.3% The net profit of the business. The net profit of the business reduced by 7.65% The tentative profit of the business. Mark for follow up Question 3 of 35. Which of the following is NOT an adjustment to income available to self-employed taxpayers? O Deduction for one-half of self-employment tax Deduction for SEP, SIMPLE, and qualified plans Qualified Business Income Deduction, geltemployed health insurance deduction Mark for follow up