r Problems 23-25, consider the tax situation of Lee Albert, a self-employed artist. Lee's 2018 net income is $140,000. . Based on rates shown in Unit 8.3, calculate Lee's self-employment FICA tax, to the nearest dollar. When Lee prepares his 2018 federal income tax return, his federal income tax is figured at $17,211 (not including self- employment FICA tax). What is Lee's total tax liability? If Lee made quarterly estimated tax payments of $9,500 per payment, calculate the dollar amount of refund or balance due.