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Charles Land, a cash-basis farmer, has gross income of $2,190 and net income of $395 from his farming activity. Which of the Following is

  
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Charles Land, a cash-basis farmer, has gross income of $2,190 and net income of $395 from his farming activity. Which of the Following is the correct amount on which Mr. Land may compute his optional method of self-employment tax? $395 $1,460 $4,520 $4,894

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