Sam is single, under 65, and has no children. He claims a standard deduction. He has his own business:

Consulting Income150,000

Rent12,000

Travel10,000

Country club dues6,000

Miles are 3,000 driven throughout the year

Meals4,000

Supplies3,000

Federal estimated tax payments20,000

Compute his tax due or refund. Be sure to compute his self-employment tax and qualified business income deduction. Use 2019 tax law