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Which of the following scenarios will require self - employment tax and the filing of Form OR - TM ? Abraham, who earned $ 3

Which of the following scenarios will require self-employment tax and the filing of Form OR-TM?
Abraham, who earned $325 in self-employment income and earned it in Portland.
Beatrice, who earned $500 in self-employment income and earned it in Portland.
Rebecca, who earned $750 in self-employment income and earned it in Eugene.
Sudhir, who earned $900 in self-employment income and earned it in Springfield.

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