Rachael, a single taxpayer, reports the following items for 2021:

Salary (subject to withholding) $30,000

Income for Serving on the Board of Directors

for XYZ Corporation $22,000

Consulting Gross Income $12,000

Expenses Related to Consulting Practice ($19,000)

Requirements

a. What is the amount of Rachael's self-employment tax?b. How would your answer to Part a change if Rachael's salary were $158,000?

Requirement a. What is the amount of Rachael's self-employment tax? (Round all currency amounts to the nearest whole dollar. Enter a 0 for any zero balances. Abbreviations used: SE = self-employment tax; OASDI = old-age, survivors, and disability insurance; HI = hospital insurance [Medicare].)

SE tax for OASDI
SE tax for HI
Total SE tax