Eva received $55,000 in compensation payments from JAZZ Corp. during 2020. Eva incurred $7,000 in business expenses relating to her work for JAZZ Corp. JAZZ did not reimburse Eva for any of these expenses. Eva is single and she deducts a standard deduction of $12,400. Based on these facts, answer the following questions: Assume CARES Act applies.  Use Tax Rate Schedule for reference.  (Leave no answer blank. Enter zero if applicable.)

d)Assume that Eva is considered to be a self-employed contractor. What is her regular tax liability for the year? (Round your intermediate computations and final answer to the nearest whole dollar amount.)

Regular Tax Liability ?

d) Regular tax liability for the year: 
Description                                                                                                          Amount 

Self employed compensation                                                                          $55,000.00 

Less: Business expenses                                                                                -$7,000.00 

Net self employment income    (a)                                                                  $48,000.00 

Less: For self employment tax                                                                        -$3,391 

AGI                                                                                                                      $44,609 

Less: Standard deduction                                                                             -$ 12,000.00 

Taxable income                                                                                                  $ 32,209 

Tax liability           [$ 4,453.5 + (22% of the excess over $38,700)] 

                                 = 4,453.2 + (32,209 — 38,700) x 0.22                            $ 3,025.18