Tessa, a self-employed dentist, has the following taxable income and allowable outgoings for 2020: Schedule D Case Il income 140,000 Schedule D Case IV deposit interest net 2,680 Schedule D Case V rental income (net of expenses) 22,000 Qualifying retirement annuity premiums paid Tessa is 31 years old and does not have a medical card. 8,500 What is Tessa's universal social charge (USC) liability for 2020? O a 10,081 O b. 11,676 O c. 11.971 O d. 12,116