Terrell, an unmarried individual, has the following income items

Schedule C net profit $ 31,900

Salary 55,120

NOL carryforward deduction (9,190)

Interest income 725

Terrells self-employment tax was $4,507. Terrell had $6,270 in itemized deductions and one dependent child (age 9) who lives with Terrell. Terrells Schedule C net business profit is qualified business income (non-service).

Head of Household

If taxable income is	The tax is
Not over $14,650	10% of taxable income
Over $14,650 but not over $55,900	$1,465.00 + 12% of excess over $14,650
Over $55,900 but not over $89,050	$6,415.00 + 22% of excess over $55,900
Over $89,050 but not over $170,050	$13,708.00 + 24% of excess over $89,050
Over $170,050 but not over $215,950	$33,148.00 + 32% of excess over $170,050
Over $215,950 but not over $539,900	$47,836.00 + 35% of excess over $215,950
Over $539,900	$161,218.50 + 37% of excess over $539,900

Standard Deduction Table

Married filing jointly and surviving spouses $25,900

Married filing separately 12,950

Head of household 19,400

Single 12,950