During 2012 H had earnings from self-employment of $50,000 and wages of $78,000 from employer X. Employer X withheld and paid that appropriate amount of FICA taxes on H's wages. Compute H's self employment tax liability for 2012. What is the amount of H's income tax deduction for the self-employment taxes paid? Assume the temporary reduction in FICA tax for 2011 was not extended for 012.