Catherine Carlson is a self-employed consultant. During 2016, her net profit from her sole proprietorship is $190,000. Catherine is single and has no...

Catherine Carlson is a self-employed consultant. During 2016, her net profit from her sole proprietorship is $190,000. Catherine is single and has no other source of income.

A. What amount of self-employment tax must Catherine pay in 2016? Please show your work and explain your calculations.

B. What amount of self-employment tax can Catherine deduct on her 2016 federal individual income tax return? Please show your work and explain your calculations.