2016年*9季度USCPA考試備考也進入到了沖刺階段，考生們在復習時一定要多做練習熟悉題型以及適應機考。高頓網(wǎng)校USCPA精品題庫，包含歷年真題，模擬試題等題型，題題結合考試大綱貼近考試考點。電腦上做題更適合實際的機考考試！接下來高頓網(wǎng)校小編從考生常見易錯題中找出了一些題目，供大家練習。
Richard Norton is required to pay a self-employment tax based on the net profits of the farm business.Assume that Richard had a net profit of $105,000 from the farm business for year 3 and $10,000 of Section 1231 gain.
Specify the amounts needed to complete Section A of the Form 1040, Schedule SE, for year 3 below by entering the appropriate values in the spreadsheet lines corresponding ot the lines in the tax form.Round values to the nearest dollar.If a cell should be left empty, enter NA.
1a
________?
Answer:105000