Filing taxes

How much is the Net Profit on Schedule C for the business?  You owe self employment tax in addition to the regular income tax on it.

Self Employment tax (Scheduled SE) is automatically generated if a person has $400 or more of net profit from self-employment. You pay 15.3% SE tax on 92.35% of your Net Profit (If it is greater than $400). The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare (FICA). So you get social security credit for it when you retire.

The SE tax is already included in your tax due or reduced your refund. It is on the 1040 Schedule 2 line 4 which goes to 1040 line 23. The SE tax is in addition to your regular income tax on the net profit.

Did you get a 1099 from Paypal stating what you were paid in total?  $3200 seems high for making $24000 dollars.  I do my daughters taxes and she is makes about the same amount and only $800 is withheld.  On the schedule C you can take a lot of deductions to reduce the taxable income.  Which it sounds like you did, getting the taxable income to $5400.  From the Tables or websites on Tax brackets it looks like your tax rate is 12% , which is 53400 x 12--> $648.