Sara Howley works as a financial consultant and had a net profit from her sole proprietorship reported on Schedule C, line 31, of $70,000 for 2009. Sara also worked a second job as an employee and had social security wages of $50,000 for 2009. She contacts you and indicates that she may start another business as a public relations consultant. Sara expects to incur a loss for the first two years in this new venture and wonders whether the loss from the public relations sole proprietorship will affect the amount of self-employment tax she the must pay as a financial consultant. Write a letter to Sara explaining the effect of the projected loss from her new venture on her self-employment tax.