Based on the calculations shown on his worksheet, Manuel's net profit on Line 31 of Schedule C is $5,800. His self-employment tax on Line 12 of Schedule SE is $819. Here are the correct answers for each line:

Schedule C Line 1: 7,000 Line 3: 7,000 Line 5: 7,000 Line 7: 7,000 Line 20b: 1,000 Line 22: 200 Line 28: 1,200 Line 29: 5,800 Line 30: 0 Line 31: 5,800

Schedule SE Line 2: 5,800 Line 3: 5,800 Line 4a: 5,356 Line 4c: 5,356 Line 6: 5,356 Line 8d: 0 Line 9: 168,600 Line 10: 664 Line 11: 155 Line 12: 819

Click here to view the correctly completed Schedule C, Schedule SE and Form 1040-SS..