Mr. Y operates his own tax practice. For 2019, his books and records reflect the following: Fees received $69,500 Operating expenses 24,300 Loss on office equipment destroyed by fire (400) Gain on sale of computer used in the business 350 Mr. Y also had a part-time job for which he received $22,100 in wages that were subject to Social Security tax. What is the amount of earnings Mr. Y will have to pay self-employment tax on