Lexa Worked as an Employee During the First Half of the Year

Lexa worked as an employee during the first half of the year earning $65,000 of salary. Lexa's employer withheld $4,030 of Social Security tax and $943 of Medicare tax. In the second half of the year, she was self-employed and she reported $180,000 of self-employment income on her ScheduleC. What amount of self-employment taxes is Lexa required to pay?
$11,549.
$\begin{array}{c}\begin{array}{|l|}\hlineDescription\\\hline\text{(1) Social Security wage base limit less}\\ \text{employee compensation subject to}\\ \text{Social Security tax}\\\hline\text{(2) Net earnings from self-employment}\\\hline\text{(3) Social Security portion of}\\ \text{selfemployment tax}\\\hline\text{(4) Employer pertion of Medicare tax on}\\\text{the self-employment income}\\\hline\text{(5) Sum of taxpayer's compensation and net}\\\text{earnings from self-employment}\\\hline\text{(6) Lesser of [Step (5) amount or \$ 200,000] }\\ \text{x 1.45 \%}\\ \hline\text{(7) Greater of [(a) zero or (b) the amount}\\ \text{from \$ t e p(5) minus \$ 200,000] x 2.35 \%}\\ \hline\text{(8) Steps \( (6)+(7) \) - Medieare taxes}\\ \text{withheld by Lexa's employer. This is the}\\ \text{employee portion of Medicare tax}\\\text{on the self-employment income.}\\\hline\text{(9) Steps (3)+(4)+(8)}\\ \hline\end{array}\begin{array}{l|}\hline\text { Amount } \\\hline\$ 52,000 \\\\\\\hline{166,230}\\\hline{6,448} \\\\\hline2,410 \\\\\hline231,230 \\\\\hline2,900 \\\\\hline734 \\\\\hline2,691 \\\\\\\\\hline11,549 \\\hline\end{array}\begin{array}{l|}\hlineExplanation\\\hline\text{\$ 117,000-\$ 65,000 , Firnited to \$ 0}\\\\\\ \hline \$ 180,000 \times 92.35 \% \\\hline\text{Lesser of [ Step (1) or (2)] x 12.4 \%} \\\\\hlineStep (2) \times 1.45 \% \\\\\hline\$ 65,000+ Step (2) \\\\\hline 200,000 \times 1.45 \% \\\\\hline31,230 \times 2.35 \% \\\\\hline2,900+734-943 \\\\\\\\\hline\\\hline\end{array}\end{array}$